Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falsetrue2022-12-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12653082 2022-12-01 2024-03-31 12653082 2021-12-01 2022-11-30 12653082 2024-03-31 12653082 2022-11-30 12653082 c:Director1 2022-12-01 2024-03-31 12653082 d:CurrentFinancialInstruments 2024-03-31 12653082 d:CurrentFinancialInstruments 2022-11-30 12653082 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12653082 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12653082 d:ShareCapital 2024-03-31 12653082 d:ShareCapital 2022-11-30 12653082 d:RetainedEarningsAccumulatedLosses 2024-03-31 12653082 d:RetainedEarningsAccumulatedLosses 2022-11-30 12653082 c:OrdinaryShareClass1 2022-12-01 2024-03-31 12653082 c:OrdinaryShareClass1 2024-03-31 12653082 c:OrdinaryShareClass1 2022-11-30 12653082 c:FRS102 2022-12-01 2024-03-31 12653082 c:AuditExempt-NoAccountantsReport 2022-12-01 2024-03-31 12653082 c:FullAccounts 2022-12-01 2024-03-31 12653082 c:PrivateLimitedCompanyLtd 2022-12-01 2024-03-31 12653082 2 2022-12-01 2024-03-31 12653082 e:Euro 2022-12-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12653082










A26 UK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
A26 UK LIMITED
REGISTERED NUMBER: 12653082

BALANCE SHEET
AS AT 31 MARCH 2024

31 March 2024
30 November 2022
Note

  

Current assets
  

Debtors
  
7,033
-

Cash at bank and in hand
 4 
30,968
46,753

  
38,001
46,753

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(16,501)
(96,177)

Net current assets/(liabilities)
  
 
 
21,500
 
 
(49,424)

Total assets less current liabilities
  
21,500
(49,424)

  

Net assets/(liabilities)
  
21,500
(49,424)


Capital and reserves
  

Called up share capital 
 6 
118
118

Profit and loss account
  
21,382
(49,542)

  
21,500
(49,424)


Page 1

 
A26 UK LIMITED
REGISTERED NUMBER: 12653082

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C Damian
Director

Date: 13 October 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
A26 UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

A26 UK Limited is private company limited by shares, registered in England and Wales. the company's registered office address is C/O James Cowper Kreston 8th Floor South, Reading Bridge House, George Street, Reading, Berkshire, United Kingdon, RG1 8LS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Going concern

These financial statements have not been prepared on the going concern basis as the Directors have indicated their intention to strike off the company within 12 months from the balance sheet date as the Company ceased trading on 31 March 2024.

  
2.3

Reporting period

The Company’s year end has been extended from 30 November 2023 to 31 March 2024. The reporting period for these accounts therefore is for a 16 month period whereas the comparative period is for a 12 month period only.

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Euros.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
A26 UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 4

 
A26 UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Cash and cash equivalents

31 March 2024
30 November 2022

Cash at bank and in hand
30,968
46,753

30,968
46,753



5.


Creditors: amounts falling due within one year

31 March 2024
30 November 2022

Corporation tax
4,847
5,874

Other creditors
8,018
88,188

Accruals and deferred income
3,636
2,115

16,501
96,177



6.


Share capital

31 March 2024
30 November 2022
Allotted, called up and fully paid



118 (2022 - 118) Ordinary 1 shares of 1.00 each
118
118



7.


Related party transactions

The Company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the parent company.


8.


Controlling party

The Company is 100% owned and controlled by A.26, a company incorporated in France.


Page 5