Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312true2023-04-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09094082 2023-04-01 2024-03-31 09094082 2022-04-01 2023-03-31 09094082 2024-03-31 09094082 2023-03-31 09094082 c:Director1 2023-04-01 2024-03-31 09094082 d:CurrentFinancialInstruments 2024-03-31 09094082 d:CurrentFinancialInstruments 2023-03-31 09094082 d:ShareCapital 2024-03-31 09094082 d:ShareCapital 2023-03-31 09094082 d:RetainedEarningsAccumulatedLosses 2024-03-31 09094082 d:RetainedEarningsAccumulatedLosses 2023-03-31 09094082 c:FRS102 2023-04-01 2024-03-31 09094082 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09094082 c:FullAccounts 2023-04-01 2024-03-31 09094082 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09094082 6 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 09094082







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


ARKLE TRADING GROUP LIMITED






































img7f8e.png                        

 


ARKLE TRADING GROUP LIMITED
REGISTERED NUMBER:09094082



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
210,200
210,200

  
210,200
210,200

Current assets
  

Debtors: amounts falling due within one year
 5 
101
30,101

  
101
30,101

Total assets less current liabilities
  
 
 
210,301
 
 
240,301

  

Net assets
  
210,301
240,301


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
210,201
240,201

  
210,301
240,301

Page 1

 


ARKLE TRADING GROUP LIMITED
REGISTERED NUMBER:09094082


    
STATEMENT OF FINANCIAL POSITION (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 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 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: 




................................................
P J J W Wallace
Director

Date: 21 November 2024

The notes on pages 3 to 4 form part of these financial statements.
Page 2

 


ARKLE TRADING GROUP LIMITED
 


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

1.


General information

Arkle Trading Group Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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.

 
2.3

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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 


ARKLE TRADING GROUP LIMITED
 


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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
210,200



At 31 March 2024
210,200





5.


Debtors

2024
2023
£
£


Other debtors
101
30,101

101
30,101


Page 4