Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-30No description of principal activity2022-05-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetruefalse11false 13317331 2022-05-01 2023-04-30 13317331 2021-04-07 2022-04-30 13317331 2023-04-30 13317331 2022-04-30 13317331 c:Director1 2022-05-01 2023-04-30 13317331 d:FreeholdInvestmentProperty 2023-04-30 13317331 d:FreeholdInvestmentProperty 2022-04-30 13317331 d:CurrentFinancialInstruments 2023-04-30 13317331 d:CurrentFinancialInstruments 2022-04-30 13317331 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13317331 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 13317331 d:ShareCapital 2023-04-30 13317331 d:ShareCapital 2022-04-30 13317331 d:RetainedEarningsAccumulatedLosses 2023-04-30 13317331 d:RetainedEarningsAccumulatedLosses 2022-04-30 13317331 c:FRS102 2022-05-01 2023-04-30 13317331 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 13317331 c:FullAccounts 2022-05-01 2023-04-30 13317331 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 13317331 e:PoundSterling 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 13317331









ALINVESCO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
ALINVESCO LIMITED
REGISTERED NUMBER: 13317331

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
615,000
615,000

  
615,000
615,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1,918

Cash at bank and in hand
 6 
17,113
-

  
17,113
1,918

Creditors: amounts falling due within one year
 7 
(637,649)
(616,914)

Net current liabilities
  
 
 
(620,536)
 
 
(614,996)

Total assets less current liabilities
  
(5,536)
4

  

Net (liabilities)/assets
  
(5,536)
4


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(5,636)
(96)

  
(5,536)
4


Page 1

 
ALINVESCO LIMITED
REGISTERED NUMBER: 13317331
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023

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 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 by: 




A Lipman
Director

Date: 2 December 2024

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

Page 2

 
ALINVESCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

ALinvesco Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 101 New Cavendish Street, London, England, W1W 6XH. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

 
2.3

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Page 3

 
ALINVESCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Investment property


Freehold investment property

£



Valuation


At 1 May 2022
615,000



At 30 April 2023
615,000

The 2023 valuations were made by the director, on an open market value for existing use basis.



At 30 April 2023



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:




5.


Debtors

2023
2022
£
£
Page 4

 
ALINVESCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.Debtors (continued)



Amounts owed by group undertakings
-
1,918

-
1,918



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
17,113
-

17,113
-



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,079
-

Other creditors
615,420
614,900

Accruals and deferred income
21,150
2,014

637,649
616,914


 
Page 5