Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falsefalsetrue2023-04-01falsefinance and investment consultancy00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12603694 2023-04-01 2024-03-31 12603694 2022-04-01 2023-03-31 12603694 2024-03-31 12603694 2023-03-31 12603694 c:Director1 2023-04-01 2024-03-31 12603694 d:FurnitureFittings 2023-04-01 2024-03-31 12603694 d:FurnitureFittings 2024-03-31 12603694 d:FurnitureFittings 2023-03-31 12603694 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12603694 d:ComputerEquipment 2023-04-01 2024-03-31 12603694 d:ComputerEquipment 2024-03-31 12603694 d:ComputerEquipment 2023-03-31 12603694 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12603694 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12603694 d:CurrentFinancialInstruments 2024-03-31 12603694 d:CurrentFinancialInstruments 2023-03-31 12603694 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12603694 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12603694 d:ShareCapital 2024-03-31 12603694 d:ShareCapital 2023-03-31 12603694 d:RetainedEarningsAccumulatedLosses 2024-03-31 12603694 d:RetainedEarningsAccumulatedLosses 2023-03-31 12603694 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12603694 c:OrdinaryShareClass1 2024-03-31 12603694 c:OrdinaryShareClass1 2023-03-31 12603694 c:OrdinaryShareClass2 2023-04-01 2024-03-31 12603694 c:OrdinaryShareClass2 2024-03-31 12603694 c:OrdinaryShareClass2 2023-03-31 12603694 c:OrdinaryShareClass3 2023-04-01 2024-03-31 12603694 c:OrdinaryShareClass3 2024-03-31 12603694 c:OrdinaryShareClass3 2023-03-31 12603694 c:OrdinaryShareClass4 2023-04-01 2024-03-31 12603694 c:OrdinaryShareClass4 2024-03-31 12603694 c:OrdinaryShareClass4 2023-03-31 12603694 c:FRS102 2023-04-01 2024-03-31 12603694 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12603694 c:FullAccounts 2023-04-01 2024-03-31 12603694 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12603694 d:PlantEquipmentOtherAssetsUnderOperatingLeases 2024-03-31 12603694 d:PlantEquipmentOtherAssetsUnderOperatingLeases 2023-03-31 12603694 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:WithinOneYear 2024-03-31 12603694 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:WithinOneYear 2023-03-31 12603694 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:BetweenOneFiveYears 2024-03-31 12603694 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:BetweenOneFiveYears 2023-03-31 12603694 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12603694









CEDARVIEW INVESTMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CEDARVIEW INVESTMENT LIMITED
REGISTERED NUMBER: 12603694

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
1,096
1,510

Investments
 5 
230,849
130,849

  
231,945
132,359

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
182,017
237,065

Cash at bank and in hand
  
18,686
65,611

  
200,703
302,676

Creditors: amounts falling due within one year
 7 
(432,347)
(434,726)

NET CURRENT LIABILITIES
  
 
 
(231,644)
 
 
(132,050)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
301
309

  

NET ASSETS
  
301
309


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
201
209

  
301
309


Page 1

 
CEDARVIEW INVESTMENT LIMITED
REGISTERED NUMBER: 12603694
    
BALANCE SHEET (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 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: 




P J T Cooper
Director

Date: 25 November 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CEDARVIEW INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Cedarview Investment Limited is a private company limited by shares and incorporated in England and Wales. Its registered address is Salisbury House, Station Road, Cambridge, CB1 2LA. The principal trading address is Twinstead Hall, Church Road, Twinstead, Sudbury, Suffolk, CO10 7NA.
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 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

TURNOVER

Turnover comprises management consultancy fees and sundry recharges recognised during the period, exclusive of Value Added Tax.

 
2.3

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:

Fixtures and fittings
-
20%
straight line
Computer equipment
-
33%
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.

 
2.4

INVESTMENTS IN ASSOCIATIES

investments in associates are held at cost less provision for impairment.

Page 3

 
CEDARVIEW INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

OPERATING LEASES: THE COMPANY AS LESSEE

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.9

DIVIDENDS

Equity dividends are recognised when they become legally payable.

 
2.10

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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
CEDARVIEW INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).






4.


TANGIBLE FIXED ASSETS





Fixtures and fittings
Computer equipment
Total

£
£
£



COST


At 1 April 2023
214
5,323
5,537


Additions
-
465
465



At 31 March 2024

214
5,788
6,002



DEPRECIATION


At 1 April 2023
148
3,879
4,027


Charge for the year on owned assets
43
836
879



At 31 March 2024

191
4,715
4,906



NET BOOK VALUE



At 31 March 2024
23
1,073
1,096



At 31 March 2023
66
1,444
1,510

Page 5

 
CEDARVIEW INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


FIXED ASSET INVESTMENTS





Investments in associates

£



COST


At 1 April 2023
130,849


Additions
100,000



At 31 March 2024
230,849





6.


DEBTORS

2024
2023
£
£


Amounts owed by group undertakings
15,000
-

Other debtors
165,405
236,531

Prepayments and accrued income
1,612
534

182,017
237,065


Included within other debtors due within one year is a loan to the directors, amounting to £61,640 (2023 - £35,231). The loan is interest free and repayable on demand.


7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
2,379
5,104

Corporation tax
23,028
17,168

Other taxation and social security
3,220
8,889

Other creditors
400,000
400,000

Accruals and deferred income
3,720
3,565

432,347
434,726


Page 6

 
CEDARVIEW INVESTMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



76 (2023 - 76) Ordinary A shares of £1.00 each
76
76
22 (2023 - 22) Ordinary B shares of £1.00 each
22
22
1 (2023 - 1) Ordinary C share of £1.00
1
1
1 (2023 - 1) Ordinary D share of £1.00
1
1

100

100



9.


COMMITMENTS UNDER OPERATING LEASES

At 31 March 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023

£
£


Not later than 1 year
40,200
-

Later than 1 year and not later than 5 years
77,050
-

117,250
-

 
Page 7