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Registered number: 13326608










CVAMB INVEST LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
CVAMB INVEST LIMITED
REGISTERED NUMBER: 13326608

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
949,058
941,402

  
949,058
941,402

Current assets
  

Debtors: amounts falling due within one year
 5 
1,986
1

Cash at bank and in hand
 6 
10,378
10,532

  
12,364
10,533

Creditors: amounts falling due within one year
 7 
(3,046)
(5,640)

Net current assets
  
 
 
9,318
 
 
4,893

Total assets less current liabilities
  
958,376
946,295

Creditors: amounts falling due after more than one year
 8 
(949,058)
(941,402)

  

Net assets
  
9,318
4,893


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
9,317
4,892

  
9,318
4,893


Page 1

 
CVAMB INVEST LIMITED
REGISTERED NUMBER: 13326608
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 income statement 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 4 February 2025.


C Verhounig
Director

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

Page 2

 
CVAMB INVEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

CVAMB Invest Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is 8th Floor Becket House, 36 Old Jewry, London, England, EC2R 8DD.

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:

 
2.3

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 reporting date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

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 Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
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.

Page 3

 
CVAMB INVEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
941,402


Additions
33,033


Disposals
(25,377)



At 30 April 2024
949,058




Page 4

 
CVAMB INVEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Other debtors
1,986
1

1,986
1



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,378
10,532

10,378
10,532



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
546
1,640

Accruals and deferred income
2,500
4,000

3,046
5,640



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
949,058
941,402

949,058
941,402



9.


Controlling party

The ultimate controlling party of the company is Mr C Verhounig.

Page 5