Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29false2023-03-01Dormant holding company11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI049312 2023-03-01 2024-02-29 NI049312 2022-03-01 2023-02-28 NI049312 2024-02-29 NI049312 2023-02-28 NI049312 c:Director1 2023-03-01 2024-02-29 NI049312 d:ShareCapital 2024-02-29 NI049312 d:ShareCapital 2023-02-28 NI049312 d:RetainedEarningsAccumulatedLosses 2024-02-29 NI049312 d:RetainedEarningsAccumulatedLosses 2023-02-28 NI049312 c:OrdinaryShareClass1 2023-03-01 2024-02-29 NI049312 c:OrdinaryShareClass1 2024-02-29 NI049312 c:OrdinaryShareClass1 2023-02-28 NI049312 c:FRS102 2023-03-01 2024-02-29 NI049312 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 NI049312 c:FullAccounts 2023-03-01 2024-02-29 NI049312 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 NI049312 6 2023-03-01 2024-02-29 NI049312 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI049312










LABAN INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
LABAN INVESTMENTS LIMITED
 

CONTENTS



Page
Balance sheet
1
Notes to the financial statements
2 - 4


 
LABAN INVESTMENTS LIMITED
REGISTERED NUMBER: NI049312

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
-
1,192

  
-
1,192

  

Total assets less current liabilities
  
 
-
 
1,192

  

Net assets
  
-
1,192


Capital and reserves
  

Called up share capital 
 5 
1,192
1,192

Profit and loss account
  
(1,192)
-

  
-
1,192


The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 on 10 October 2024.


Harold Leslie Mitchell
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LABAN INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Laban Investments Limited is a private company limited by shares and is incorporated and registered in Northern Ireland under Company Registration Number NI049312. 
The company's principal activity is that of a holding company and its registered office is situated at Suite 2.06, Custom House, Custom House Square, Belfast, BT1 3ET.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 2

 
LABAN INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Fixed asset investments








Investments in subsidiary companies

£





At 1 March 2023
1,192


Amounts written off
(1,192)



At 29 February 2024
-




Page 3

 
LABAN INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



1,192 (2023 - 1,192) Ordinary shares of £1.00 each
1,192
1,192



6.


Controlling party

The controlling entity is deemed to be Harold Mitchell Investments Limited, a company incorporated in Northern Ireland, having the same registered office address as its subsidiary. Harold Mitchell Investments Limited became the parent company of Laban Investments Limited on 20 October 2023.


Page 4