Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falsetrue2023-02-01falseNo description of principal activity11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08480334 2023-02-01 2024-01-31 08480334 2024-01-31 08480334 2022-02-01 2023-01-31 08480334 2023-01-31 08480334 c:Director1 2023-02-01 2024-01-31 08480334 c:RegisteredOffice 2023-02-01 2024-01-31 08480334 d:PlantMachinery 2023-02-01 2024-01-31 08480334 d:PlantMachinery 2024-01-31 08480334 d:PlantMachinery 2023-01-31 08480334 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08480334 d:Goodwill 2024-01-31 08480334 d:Goodwill 2023-01-31 08480334 d:CurrentFinancialInstruments 2024-01-31 08480334 d:CurrentFinancialInstruments 2023-01-31 08480334 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 08480334 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08480334 d:ShareCapital 2024-01-31 08480334 d:ShareCapital 2023-01-31 08480334 d:RetainedEarningsAccumulatedLosses 2024-01-31 08480334 d:RetainedEarningsAccumulatedLosses 2023-01-31 08480334 c:FRS102 2023-02-01 2024-01-31 08480334 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08480334 c:FullAccounts 2023-02-01 2024-01-31 08480334 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Company registration number: 08480334







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024


ASHLEY IRVIN LIMITED






































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ASHLEY IRVIN LIMITED
 


 
COMPANY INFORMATION


Director
A D Irvin 




Registered number
08480334



Registered office
Midas House
62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Page 1

 


ASHLEY IRVIN LIMITED
REGISTERED NUMBER:08480334



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
17

  
-
17

Current assets
  

Debtors: amounts falling due within one year
 6 
-
3,061

Cash at bank and in hand
  
43,727
43,455

  
43,727
46,516

Creditors: amounts falling due within one year
 7 
(39,272)
(42,517)

Net current assets
  
 
 
4,455
 
 
3,999

Total assets less current liabilities
  
4,455
4,016

  

Net assets
  
4,455
4,016


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
4,355
3,916

  
4,455
4,016


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 her 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 income and retained earnings 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: 


................................................
A D Irvin
Director

Date: 18 October 2024

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 


ASHLEY IRVIN LIMITED
REGISTERED NUMBER:08480334


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024


Page 3

 


ASHLEY IRVIN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Ashley Irvin Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office is disclosed on the company information page.
The principal place of business is 2 Victoria House, Main Street, Hanworth, Middlesex, TW13 6SU.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

Going concern

The director has a reasonable expectation that the company has adequate resources to continue operational
existence for the foreseeable future.
For this reason the director continues to adopt the going concern basis of accounting in preparing the annual
financial statements.

 
2.3

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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

 


ASHLEY IRVIN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.

 
2.7

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

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 reporting date in the countries where the Company operates and generates income.


3.


Employees

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

Page 5

 


ASHLEY IRVIN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 February 2023
25,000



At 31 January 2024

25,000



Amortisation


At 1 February 2023
25,000



At 31 January 2024

25,000



Net book value



At 31 January 2024
-



At 31 January 2023
-




5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 February 2023
1,000



At 31 January 2024

1,000



Depreciation


At 1 February 2023
983


Charge for the year on owned assets
17



At 31 January 2024

1,000



Net book value



At 31 January 2024
-



At 31 January 2023
17

Page 6

 


ASHLEY IRVIN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Debtors

2024
2023
£
£


Tax recoverable
-
3,061

-
3,061



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to other participating interests
35,000
35,000

Corporation tax
2,345
5,590

Other creditors
91
91

Accruals and deferred income
1,836
1,836

39,272
42,517



8.


Transactions with Director

During the year the following transactions with a director took place:


Brought Forward
Advance/ Credit
Repaid
Carried Forward
£
£
£
£

Director loan
(91)
-
-
(91)
(91)
-
-
(91)

No interest was charged on this loan during the year.

 
Page 7