2023-08-01 2024-07-31 false Capium Accounts Production 1.1 12092149 2023-08-01 2024-07-31 12092149 bus:AbridgedAccounts 2023-08-01 2024-07-31 12092149 bus:FRS102 2023-08-01 2024-07-31 12092149 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 12092149 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12092149 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12092149 2023-08-01 2024-07-31 12092149 2024-07-31 12092149 bus:RegisteredOffice 2023-08-01 2024-07-31 12092149 core:WithinOneYear 2024-07-31 12092149 core:AfterOneYear 2024-07-31 12092149 1 2023-08-01 2024-07-31 12092149 bus:Director1 2023-08-01 2024-07-31 12092149 bus:Director1 2024-07-31 12092149 bus:Director1 2022-08-01 2023-07-31 12092149 2022-08-01 12092149 bus:LeadAgentIfApplicable 2023-08-01 2024-07-31 12092149 2022-08-01 2023-07-31 12092149 2023-07-31 12092149 core:WithinOneYear 2023-07-31 12092149 core:AfterOneYear 2023-07-31 12092149 bus:EntityAccountantsOrAuditors 2022-08-01 2023-07-31 12092149 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 12092149 bus:OrdinaryShareClass1 2024-07-31 12092149 bus:OrdinaryShareClass1 2022-08-01 2023-07-31 12092149 bus:OrdinaryShareClass1 2023-07-31 12092149 core:MotorCars 2023-08-01 2024-07-31 12092149 core:MotorCars 2024-07-31 12092149 core:MotorCars 2023-07-31 12092149 core:FurnitureFittings 2023-08-01 2024-07-31 12092149 core:FurnitureFittings 2024-07-31 12092149 core:FurnitureFittings 2023-07-31 12092149 core:ComputerEquipment 2023-08-01 2024-07-31 12092149 core:ComputerEquipment 2024-07-31 12092149 core:ComputerEquipment 2023-07-31 12092149 core:InvestmentProperties 2023-08-01 2024-07-31 12092149 core:InvestmentProperties 2024-07-31 12092149 core:InvestmentProperties 2023-07-31 12092149 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-07-31 12092149 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-07-31 12092149 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 12092149 core:CostValuation core:Non-currentFinancialInstruments 2023-07-31 12092149 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-07-31 12092149 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-07-31 12092149 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-07-31 12092149 core:Non-currentFinancialInstruments 2024-07-31 12092149 core:Non-currentFinancialInstruments 2023-07-31 12092149 core:ShareCapital 2024-07-31 12092149 core:ShareCapital 2023-07-31 12092149 core:RetainedEarningsAccumulatedLosses 2024-07-31 12092149 core:RetainedEarningsAccumulatedLosses 2023-07-31 12092149 dpl:Item1 2023-08-01 12092149 dpl:Item1 2024-07-31 12092149 dpl:Item1 2022-08-01 12092149 dpl:Item1 2023-07-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12092149
England

 

 

 

ALVA CONSULT UK LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,134,932    755,746 
1,134,932    755,746 
Current assets      
Debtors 117,031    305,219 
Cash at bank and in hand 96,420    456,891 
213,451    762,110 
Creditors: amount falling due within one year (21,749)   (137,959)
Net current assets 191,702    624,151 
 
Total assets less current liabilities 1,326,634    1,379,897 
Provisions for liabilities (3,811)   (7,935)
Net assets 1,322,823    1,371,962 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,322,723    1,371,862 
Shareholders' funds 1,322,823    1,371,962 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 January 2025 and were signed by:


-------------------------------
Anita Hardy
Director
1
General Information
Alva Consult UK Ltd is a private company, limited by shares, registered in England, registration number 12092149, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the from the rendering of service, the policies adopted are as follows: 
  • Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
  • Other revenue
Other revenue is recognised when it is received or when the right to receive payment is established.
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.


Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.


Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 25% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated.
In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
Significant Judgements and Estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The following are significant management judgements in applying the accounting policies of the group that have the most significant effect on the financial statements.

  • Valuation of investment property
As with any valuation there is an element of subjectivity, the Directors have valued the investment properties based on their skill and judgement, having had extensive experience in the property sector. The directors believe the carrying value reflects the true fair market value at the date of the report taking into account all current market conditions.
Financial instruments
  • Financial assets
Basic financial assets, including trade and other debtors, inter-group loans, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. Assets within one year are not amortised.
  • Financial liabilities
Basic financial liabilities, including trade and other creditors, bank loans and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.



2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Investment properties   Total
  £   £   £   £   £
At 01 August 2023 50,840    8,935    2,629    724,767    787,171 
Additions     415    395,680    396,095 
Disposals (23,350)         (23,350)
At 31 July 2024 27,490    8,935    3,044    1,120,447    1,159,916 
Depreciation
At 01 August 2023 25,765    3,571    2,088      31,424 
Charge for year 5,498    1,788    284      7,570 
On disposals (14,010)         (14,010)
At 31 July 2024 17,253    5,359    2,372      24,984 
Net book values
Closing balance as at 31 July 2024 10,237    3,576    672    1,120,447    1,134,932 
Opening balance as at 01 August 2023 25,075    5,364    541    724,766    755,746 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

5.

Ultimate controlling party

The company is under the ultimate control of its director. 


6.

Related Party

The director owed the company £50,463 at the year end, prior year £nil.  This loan was interest bearing at the approved rate and repayable on demand. 
2