Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-313truetrue32023-08-01Holding of investmenttruefalse 12727470 2023-08-01 2024-07-31 12727470 2022-08-01 2023-07-31 12727470 2024-07-31 12727470 2023-07-31 12727470 c:Director1 2023-08-01 2024-07-31 12727470 d:CurrentFinancialInstruments 2024-07-31 12727470 d:CurrentFinancialInstruments 2023-07-31 12727470 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12727470 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12727470 d:ShareCapital 2024-07-31 12727470 d:ShareCapital 2023-07-31 12727470 c:EntityHasNeverTraded 2023-08-01 2024-07-31 12727470 c:FRS102 2023-08-01 2024-07-31 12727470 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12727470 c:FullAccounts 2023-08-01 2024-07-31 12727470 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12727470 6 2023-08-01 2024-07-31 12727470 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 12727470









ABC LEISURE INVESTMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
ABC LEISURE INVESTMENTS LTD
REGISTERED NUMBER: 12727470

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
798,376
798,376

  
798,376
798,376

  

Creditors: amounts falling due within one year
 4 
(798,277)
(798,277)

Net current liabilities
  
 
 
(798,277)
 
 
(798,277)

Total assets less current liabilities
  
99
99

  

Net assets
  
99
99


Capital and reserves
  

Called up share capital 
  
99
99

  
99
99


For the year ended 31 July 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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: 




G Beckwith
Director

Date: 28 October 2024

Page 1

 
ABC LEISURE INVESTMENTS LTD
REGISTERED NUMBER: 12727470
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ABC LEISURE INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

ABC Leisure Investments Limited is a company incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

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 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

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 Profit and Loss Account 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.

 
2.3

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.


3.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 August 2023
798,376



At 31 July 2024
798,376




Page 3

 
ABC LEISURE INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
798,277
798,277

798,277
798,277



5.


Related party transactions

Included in other creditors is a directors loan to the company of £798,277 (2023 : £798,277). There is no interest due on this loan and it is repayable upon demand.

Page 4