Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falseNo description of principal activitytrue33true2025-01-292023-05-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05608381 2023-05-01 2024-04-30 05608381 2022-05-01 2023-04-30 05608381 2024-04-30 05608381 2023-04-30 05608381 c:Director3 2023-05-01 2024-04-30 05608381 d:CurrentFinancialInstruments 2024-04-30 05608381 d:CurrentFinancialInstruments 2023-04-30 05608381 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05608381 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 05608381 d:ShareCapital 2024-04-30 05608381 d:ShareCapital 2023-04-30 05608381 d:RetainedEarningsAccumulatedLosses 2024-04-30 05608381 d:RetainedEarningsAccumulatedLosses 2023-04-30 05608381 c:FRS102 2023-05-01 2024-04-30 05608381 c:Audited 2023-05-01 2024-04-30 05608381 c:FullAccounts 2023-05-01 2024-04-30 05608381 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05608381 c:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05608381 6 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 05608381


 
 
 
 
 
 
EMPLAS HOLDINGS LIMITED
 
 
 
 
 
 
 
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
 
FOR THE YEAR ENDED 30 APRIL 2024

 
EMPLAS HOLDINGS LIMITED
REGISTERED NUMBER:05608381

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
188,000
188,000

  
188,000
188,000

Current assets
  

Debtors: amounts falling due within one year
 5 
180,002
2

  
180,002
2

Creditors: amounts falling due within one year
 6 
(180,000)
(180,000)

Net current assets/(liabilities)
  
 
 
2
 
 
(179,998)

Total assets less current liabilities
  
188,002
8,002

  

Net assets
  
188,002
8,002


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
188,000
8,000

  
188,002
8,002


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: 




................................................
R Johnson
Director

Date: 27 January 2025

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

Page 1

 
EMPLAS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Emplas Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 05608381. The registered office is Huxley Close, Wellingborough, Northamptonshire, NN8 6AB.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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.

Page 2

 
EMPLAS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
EMPLAS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
188,000



At 30 April 2024
188,000






Net book value



At 30 April 2024
188,000



At 30 April 2023
188,000


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
180,000
-

Other debtors
2
2



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
180,000
180,000



7.


Auditor's information

The auditor's report on the financial statements for the year ended 30 April 2024 was unqualified.
The audit report was signed on 29 January 2025 by Adam Young ACA (Senior Statutory Auditor) on behalf of MHA.
 
Page 4