Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09641455 2023-07-01 2024-06-30 09641455 2022-07-01 2023-06-30 09641455 2024-06-30 09641455 2023-06-30 09641455 c:Director1 2023-07-01 2024-06-30 09641455 d:Buildings 2023-07-01 2024-06-30 09641455 d:Buildings 2024-06-30 09641455 d:Buildings 2023-06-30 09641455 d:Buildings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09641455 d:FurnitureFittings 2023-07-01 2024-06-30 09641455 d:FurnitureFittings 2024-06-30 09641455 d:FurnitureFittings 2023-06-30 09641455 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09641455 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09641455 d:CurrentFinancialInstruments 2024-06-30 09641455 d:CurrentFinancialInstruments 2023-06-30 09641455 d:Non-currentFinancialInstruments 2024-06-30 09641455 d:Non-currentFinancialInstruments 2023-06-30 09641455 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09641455 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09641455 d:ShareCapital 2024-06-30 09641455 d:ShareCapital 2023-06-30 09641455 d:RetainedEarningsAccumulatedLosses 2024-06-30 09641455 d:RetainedEarningsAccumulatedLosses 2023-06-30 09641455 c:FRS102 2023-07-01 2024-06-30 09641455 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09641455 c:FullAccounts 2023-07-01 2024-06-30 09641455 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09641455 6 2023-07-01 2024-06-30 09641455 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 09641455









AEH HOLDINGS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
AEH HOLDINGS LTD
REGISTERED NUMBER: 09641455

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
967,045
913,211

Investments
 5 
11
11

  
967,056
913,222

Current assets
  

Debtors: amounts falling due after more than one year
 6 
53,071
41,283

Debtors: amounts falling due within one year
 6 
346,768
372,196

Cash at bank and in hand
 7 
2,939
42,498

  
402,778
455,977

Creditors: amounts falling due within one year
 8 
(498,660)
(496,242)

Net current liabilities
  
 
 
(95,882)
 
 
(40,265)

Total assets less current liabilities
  
871,174
872,957

  

Net assets
  
871,174
872,957


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
871,164
872,947

  
871,174
872,957


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 on 15 November 2024.
Page 1

 
AEH HOLDINGS LTD
REGISTERED NUMBER: 09641455
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024





Glynn Anthony Benson
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
AEH HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

AEH Holdings Limited is a private company limited by shares, registered in the United Kingdom number 09641455. It's registered office is 7a Moorgate Point, Moorgate Road, Liverpool, England, L33 7XW.
During the year, the main principal activity was that of activities of head offices.

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.

Page 3

 
AEH HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

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 reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

 
2.7

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 2 (2023 - 2).

Page 4

 
AEH HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Freehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 July 2023
912,797
5,617
918,414


Additions
53,937
-
53,937



At 30 June 2024

966,734
5,617
972,351



Depreciation


At 1 July 2023
-
5,203
5,203


Charge for the year on owned assets
-
103
103



At 30 June 2024

-
5,306
5,306



Net book value



At 30 June 2024
966,734
311
967,045



At 30 June 2023
912,797
414
913,211


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2023
11



At 30 June 2024
11





6.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
53,071
41,283
Page 5

 
AEH HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.Debtors (continued)


53,071
41,283


2024
2023
£
£

Due within one year

Trade debtors
-
600

Amounts owed by group undertakings
337,072
357,072

Other debtors
9,696
14,524

346,768
372,196



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,939
42,498

2,939
42,498



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
1,859

Corporation tax
-
3,472

Other creditors
496,379
488,751

Accruals and deferred income
2,281
2,160

498,660
496,242


 
Page 6