Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-09-01false1No description of principal activityfalsefalse 11192919 2023-09-01 2024-08-31 11192919 2022-09-01 2023-08-31 11192919 2024-08-31 11192919 2023-08-31 11192919 c:Director1 2023-09-01 2024-08-31 11192919 d:CurrentFinancialInstruments 2024-08-31 11192919 d:CurrentFinancialInstruments 2023-08-31 11192919 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11192919 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11192919 d:ShareCapital 2024-08-31 11192919 d:ShareCapital 2023-08-31 11192919 d:RetainedEarningsAccumulatedLosses 2024-08-31 11192919 d:RetainedEarningsAccumulatedLosses 2023-08-31 11192919 c:FRS102 2023-09-01 2024-08-31 11192919 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11192919 c:FullAccounts 2023-09-01 2024-08-31 11192919 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11192919 6 2023-09-01 2024-08-31 11192919 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 11192919










CONCEPT CONVERSIONS HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
CONCEPT CONVERSIONS HOLDINGS LIMITED
REGISTERED NUMBER: 11192919

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
400,002
400,002

  
400,002
400,002

Current assets
  

Debtors: amounts falling due within one year
 5 
100
76,600

Cash at bank and in hand
 6 
439,557
452,157

  
439,657
528,757

Creditors: amounts falling due within one year
 7 
(241,215)
(355,206)

Net current assets
  
 
 
198,442
 
 
173,551

Total assets less current liabilities
  
598,444
573,553

  

Net assets
  
598,444
573,553


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
598,344
573,453

  
598,444
573,553


Page 1

 
CONCEPT CONVERSIONS HOLDINGS LIMITED
REGISTERED NUMBER: 11192919
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 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: 






................................................
S Wright
Director

Date: 30 January 2025

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

Page 2

 
CONCEPT CONVERSIONS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Concept Conversions Holdings Limited is a members limited liability company,domiciled in England, registered number 1192919, with a registered office at Century House, The Lakes, Northampton, NN4 7HD.

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

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 balance sheet 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.

 
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

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.

 
2.5

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 3

 
CONCEPT CONVERSIONS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial 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.

 
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 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 September 2023
2
400,000
400,002



At 31 August 2024
2
400,000
400,002





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
76,500

Called up share capital not paid
100
100

100
76,600


Page 4

 
CONCEPT CONVERSIONS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
439,557
452,157



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
241,215
355,206



8.


Financial instruments

All debtors and creditors are basic financial instruments and are held at amortised cost. 


9.


Related party transactions

At the year end date £241,213 (2023 - £355,204) was owed to S Wright. The loan is interest free and there are no set terms for repayment.

 
Page 5