Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo description of principal activityfalse33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05862151 2023-07-01 2024-06-30 05862151 2022-07-01 2023-06-30 05862151 2024-06-30 05862151 2023-06-30 05862151 c:Director1 2023-07-01 2024-06-30 05862151 d:CurrentFinancialInstruments 2024-06-30 05862151 d:CurrentFinancialInstruments 2023-06-30 05862151 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05862151 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05862151 d:ShareCapital 2024-06-30 05862151 d:ShareCapital 2023-06-30 05862151 d:RetainedEarningsAccumulatedLosses 2024-06-30 05862151 d:RetainedEarningsAccumulatedLosses 2023-06-30 05862151 c:OrdinaryShareClass1 2023-07-01 2024-06-30 05862151 c:OrdinaryShareClass1 2024-06-30 05862151 c:OrdinaryShareClass2 2023-07-01 2024-06-30 05862151 c:OrdinaryShareClass2 2024-06-30 05862151 c:FRS102 2023-07-01 2024-06-30 05862151 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05862151 c:FullAccounts 2023-07-01 2024-06-30 05862151 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05862151 6 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05862151









IMAGE HOLDINGS (UK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
IMAGE HOLDINGS (UK) LIMITED
REGISTERED NUMBER: 05862151

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
383,936
455,742

  
383,936
455,742

Current assets
  

Cash at bank and in hand
 5 
11
11

  
11
11

Creditors: amounts falling due within one year
 6 
(900)
(900)

Net current liabilities
  
 
 
(889)
 
 
(889)

Total assets less current liabilities
  
383,047
454,853

  

Net assets
  
383,047
454,853


Capital and reserves
  

Called up share capital 
 7 
196,234
196,234

Profit and loss account
  
186,813
258,619

  
383,047
454,853


Page 1

 
IMAGE HOLDINGS (UK) LIMITED
REGISTERED NUMBER: 05862151
    
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 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 Statement of comprehensive income 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 13 November 2024.




D C M Griffin
Director


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

Page 2

 
IMAGE HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Image Holdings (UK) Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 2nd Floor Hygeia House, 66 College Road, Harrow, Middlesex, HA1 1BE.
 
The company is a holding company.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
IMAGE HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Fixed asset investments





Investments in Subsidiary Companies

£



Cost


At 1 July 2023
890,866



At 30 June 2024

890,866



Impairment


At 1 July 2023
435,124


Charge for the period
71,806



At 30 June 2024

506,930



Net book value



At 30 June 2024
383,936



At 30 June 2023
455,742


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
11
11

11
11



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
900
900

900
900


Page 4

 
IMAGE HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



400 Ordinary shares of £1 each
400
400
195,834 Preference shares of £1 each
195,834
195,834

196,234

196,234


Preference shares may be redeemed at any time by the company, at the nominal value as at the date of redemption. Redemption is at the entity's option.



8.


Controlling party

D C M Griffin, a director, is the ultimate controlling party. 

Page 5