Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01true1investment companyThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false1truefalse 12129895 2023-07-01 2024-06-30 12129895 2022-07-01 2023-06-30 12129895 2024-06-30 12129895 2023-06-30 12129895 c:Director1 2023-07-01 2024-06-30 12129895 d:CurrentFinancialInstruments 2024-06-30 12129895 d:CurrentFinancialInstruments 2023-06-30 12129895 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12129895 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12129895 d:ShareCapital 2024-06-30 12129895 d:ShareCapital 2023-06-30 12129895 d:SharePremium 2024-06-30 12129895 d:SharePremium 2023-06-30 12129895 d:RetainedEarningsAccumulatedLosses 2024-06-30 12129895 d:RetainedEarningsAccumulatedLosses 2023-06-30 12129895 c:FRS102 2023-07-01 2024-06-30 12129895 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12129895 c:FullAccounts 2023-07-01 2024-06-30 12129895 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12129895 2 2023-07-01 2024-06-30 12129895 6 2023-07-01 2024-06-30 12129895 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 12129895










A.J. DISTRIBUTORS (INVESTMENTS) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
A.J. DISTRIBUTORS (INVESTMENTS) LIMITED
REGISTERED NUMBER: 12129895

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
600,000
600,000

Cash at bank and in hand
 5 
538,805
530,368

  
1,138,805
1,130,368

Creditors: amounts falling due within one year
 6 
(5,740)
(3,344)

Net current assets
  
 
 
1,133,065
 
 
1,127,024

Total assets less current liabilities
  
1,133,065
1,127,024

  

Net assets
  
1,133,065
1,127,024


Capital and reserves
  

Called up share capital 
  
200
200

Share premium account
  
1,129,900
1,129,900

Profit and loss account
  
2,965
(3,076)

  
1,133,065
1,127,024


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 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 14 February 2025.

Mrs D Ruwala
Director

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

Page 1

 
A.J. DISTRIBUTORS (INVESTMENTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

A. J. Distributors (Investments) Limited is a private company, limited by share capital, incorporated in England & Wales under registration number 12129895. The address of the registered office is Level 5A, Maple House, 149 Tottenham Court Road, London W1T 7NF.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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 2

 
A.J. DISTRIBUTORS (INVESTMENTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 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.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
600,000
600,000

600,000
600,000



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
538,805
530,368

538,805
530,368



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
696
-

Director's loan account
3,724
2,024

Accruals and deferred income
1,320
1,320

5,740
3,344


Page 3

 
A.J. DISTRIBUTORS (INVESTMENTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Controlling party

At the balance sheet date, the company was a 100% subsidiary of A.J. Distributors (Investment Holdings) Limited, a company incorporated in the United Kingdom.
The ultimate parent company is under the control of Mrs D J Ruwala, who owns 100% of the issued share capital of A.J. Distributors (Investment Holdings) Limited.


 
Page 4