Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11falsefalsetrue2023-04-01falseThe principal activity of the Company in the year under review was that of a holding company.true 09382526 2023-04-01 2024-03-31 09382526 2022-04-01 2023-03-31 09382526 2024-03-31 09382526 2023-03-31 09382526 c:Director1 2023-04-01 2024-03-31 09382526 d:Non-currentFinancialInstruments d:UnlistedNon-exchangeTraded 2024-03-31 09382526 d:Non-currentFinancialInstruments d:UnlistedNon-exchangeTraded 2023-03-31 09382526 d:CurrentFinancialInstruments 2024-03-31 09382526 d:CurrentFinancialInstruments 2023-03-31 09382526 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09382526 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09382526 d:ShareCapital 2024-03-31 09382526 d:ShareCapital 2023-03-31 09382526 d:RetainedEarningsAccumulatedLosses 2024-03-31 09382526 d:RetainedEarningsAccumulatedLosses 2023-03-31 09382526 c:FRS102 2023-04-01 2024-03-31 09382526 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09382526 c:FullAccounts 2023-04-01 2024-03-31 09382526 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09382526 2 2023-04-01 2024-03-31 09382526 6 2023-04-01 2024-03-31 09382526 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 09382526









KATON INGRAM HOLDINGS IW LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
KATON INGRAM HOLDINGS IW LIMITED
REGISTERED NUMBER:09382526

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
300
300

  
300
300

Current assets
  

Debtors: amounts falling due within one year
 5 
200
200

Cash at bank and in hand
  
70,846
102,676

  
71,046
102,876

Creditors: amounts falling due within one year
 6 
(85,115)
(83,519)

Net current (liabilities)/assets
  
 
 
(14,069)
 
 
19,357

  

Net (liabilities)/assets
  
(13,769)
19,657


Capital and reserves
  

Called up share capital 
  
200
200

Retained earnings
  
(13,969)
19,457

Shareholders' (deficit)/funds
  
(13,769)
19,657


Page 1

 
KATON INGRAM HOLDINGS IW LIMITED
REGISTERED NUMBER:09382526
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 and delivered 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 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: 






T G Ingram
Director

Date: 2 October 2024

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

Page 2

 
KATON INGRAM HOLDINGS IW LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Katon Ingram Holdings IW Limited is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 09382526). The registered office address is Vittlefields Technology Centre, Forest Road, Newport, Isle of Wight,  PO30 4LY. 
The Company's functional and presentational currency is GBP.

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 financial statements have been prepared on a going concern basis.
The Company has net current liabilities of £14,069 (
2023 - net current assets £19,357). The directors have reviewed cashflow forecasts for the 12 month period from the date of sign off and believe the company to be a going concern. 

 
2.3

Interest income

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

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 
KATON INGRAM HOLDINGS IW LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.
Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 April 2023
300



At 31 March 2024
300





5.


Debtors

2024
2023
£
£


Other debtors
200
200


Page 4

 
KATON INGRAM HOLDINGS IW LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
200
200

Other creditors
82,799
81,729

Accruals and deferred income
2,116
1,590

85,115
83,519



7.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.


8.


Controlling party

The ultimate controlling party is T G Ingram, by virtue of his shareholding and directorship in the Company.

Page 5