Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31truefalse2false2023-06-22No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14954193 2023-06-21 14954193 2023-06-22 2024-05-31 14954193 2022-06-22 2023-06-21 14954193 2024-05-31 14954193 c:Director2 2023-06-22 2024-05-31 14954193 d:Buildings 2023-06-22 2024-05-31 14954193 d:Buildings 2024-05-31 14954193 d:CurrentFinancialInstruments 2024-05-31 14954193 d:Non-currentFinancialInstruments 2024-05-31 14954193 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14954193 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 14954193 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-05-31 14954193 d:ShareCapital 2024-05-31 14954193 d:RetainedEarningsAccumulatedLosses 2024-05-31 14954193 c:OrdinaryShareClass1 2023-06-22 2024-05-31 14954193 c:OrdinaryShareClass1 2024-05-31 14954193 c:FRS102 2023-06-22 2024-05-31 14954193 c:AuditExempt-NoAccountantsReport 2023-06-22 2024-05-31 14954193 c:FullAccounts 2023-06-22 2024-05-31 14954193 c:PrivateLimitedCompanyLtd 2023-06-22 2024-05-31 14954193 6 2023-06-22 2024-05-31 14954193 e:PoundSterling 2023-06-22 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14954193









AVENTUS HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2024

 
AVENTUS HOLDINGS LIMITED
REGISTERED NUMBER: 14954193

BALANCE SHEET
AS AT 31 MAY 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
197,471

Investments
  
100

  
197,571

Current assets
  

Debtors: amounts falling due within one year
 6 
96,936

Cash at bank and in hand
  
25,058

  
121,994

Creditors: amounts falling due within one year
 7 
(180,627)

Net current (liabilities)/assets
  
 
 
(58,633)

Total assets less current liabilities
  
138,938

Creditors: amounts falling due after more than one year
 8 
(139,725)

  

Net (liabilities)/assets
  
(787)


Capital and reserves
  

Called up share capital 
 10 
100

Profit and loss account
  
(887)

  
(787)


Page 1

 
AVENTUS HOLDINGS LIMITED
REGISTERED NUMBER: 14954193
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 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 on 18 February 2025.




Rainer Kumar
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
AVENTUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 14954193. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, West Midlands, United Kingdom, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

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.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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

 
AVENTUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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 period was 2.


4.


Tangible fixed assets





Freehold property

£



Cost or valuation


Additions
197,471



At 31 May 2024

197,471






Net book value



At 31 May 2024
197,471

Page 4

 
AVENTUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 31 May 2024
100





6.


Debtors

2024
£


Amounts owed by group undertakings
75,000

Prepayments and accrued income
21,936

96,936



7.


Creditors: Amounts falling due within one year

2024
£

Other creditors
179,571

Accruals and deferred income
1,056

180,627


Page 5

 
AVENTUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

8.


Creditors: Amounts falling due after more than one year

2024
£

Bank loans
139,725

139,725


The following liabilities were secured:




Details of security provided:

Bank loans are secured against the assets of the company which contain fixed charges and a negative pledge. 


9.


Loans


Analysis of the maturity of loans is given below:


2024
£




Amounts falling due after more than 5 years

Bank loans
139,725

139,725

139,725


Page 6

 
AVENTUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

10.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


Upon incorporation 100 Ordinary shares of £1 each were allotted at par value.


11.


Related party transactions

As at the balance sheet date £179,571 was due to the director. The loan is interest free and repayable on demand.

 
Page 7