Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-07-03No description of principal activity00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14976098 2023-07-02 14976098 2023-07-03 2024-06-30 14976098 2022-07-03 2023-07-02 14976098 2024-06-30 14976098 c:Director1 2023-07-03 2024-06-30 14976098 d:CurrentFinancialInstruments 2024-06-30 14976098 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14976098 d:ShareCapital 2024-06-30 14976098 d:RetainedEarningsAccumulatedLosses 2024-06-30 14976098 c:FRS102 2023-07-03 2024-06-30 14976098 c:AuditExempt-NoAccountantsReport 2023-07-03 2024-06-30 14976098 c:FullAccounts 2023-07-03 2024-06-30 14976098 c:PrivateLimitedCompanyLtd 2023-07-03 2024-06-30 14976098 e:PoundSterling 2023-07-03 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14976098










EIM ALPHA LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
EIM ALPHA LTD
REGISTERED NUMBER: 14976098

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
112,415

  
112,415

Creditors: amounts falling due within one year
 5 
(111,166)

Net current assets
  
 
 
1,249

Total assets less current liabilities
  
1,249

  

Net assets
  
1,249


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
1,248

  
1,249


Page 1

 
EIM ALPHA LTD
REGISTERED NUMBER: 14976098
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 period 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 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: 






J C Hill
Director

Date: 4 February 2025

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

Page 2

 
EIM ALPHA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

EIM Alpha Ltd, registered number 14976098, is a private company limited by shares. It is incorporated in England & Wales. The registered office is The Orchard Dene Lane, Lower Bourne, Farnham, Surrey, GU10 3PW. 

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:

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.

 
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

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.

Page 3

 
EIM ALPHA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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.

  
2.6

Group VAT registration

The Company is part of a group VAT registration with Energy and Infrastructure Management Limited. Energy and Infrastructure Management Limited is the nominated company responsible for submitting the returns and for making the payments on behalf of the group registration.

 
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 Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Debtors

2024
£


Amounts owed by group undertakings
112,415

112,415



5.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
110,416

Accruals and deferred income
750

111,166


Page 4

 
EIM ALPHA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Controlling party

The controlling party is Energy and Infrastructure Management Limited. Consolidated accounts are not prepared.

 
Page 5