Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-31false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01falseNo description of principal activity1truetrue 09833614 2023-01-01 2023-12-31 09833614 2022-01-01 2022-12-31 09833614 2023-12-31 09833614 2022-12-31 09833614 c:Director1 2023-01-01 2023-12-31 09833614 d:CurrentFinancialInstruments 2023-12-31 09833614 d:CurrentFinancialInstruments 2022-12-31 09833614 d:Non-currentFinancialInstruments 2023-12-31 09833614 d:Non-currentFinancialInstruments 2022-12-31 09833614 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09833614 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09833614 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 09833614 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 09833614 c:OrdinaryShareClass1 2023-01-01 2023-12-31 09833614 c:OrdinaryShareClass1 2023-12-31 09833614 c:OrdinaryShareClass1 2022-12-31 09833614 c:FRS102 2023-01-01 2023-12-31 09833614 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09833614 c:FullAccounts 2023-01-01 2023-12-31 09833614 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09833614 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09833614














LORDKOSS HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2023

 
LORDKOSS HOLDINGS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
LORDKOSS HOLDINGS LIMITED
REGISTERED NUMBER:09833614

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Fixed assets
  

Investments
 4 
280
380

Current assets
  

Debtors: amounts falling due within one year
 5 
14,400
-

Cash at bank and in hand
  
15,428
9,160

Current Liabilities
  

Creditors: amounts falling due within one year
 6 
(38,571)
(10,006)

Net current liabilities
  
 
 
(8,743)
 
 
(846)

Total assets less current liabilities
  
(8,463)
(466)

  

Creditors: amounts falling due after more than one year
 7 
(8,904)
(12,924)

  

  

Net liabilities
  
(17,367)
(13,390)


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
(17,368)
(13,391)

  
(17,367)
(13,390)


Page 1

 
LORDKOSS HOLDINGS LIMITED
REGISTERED NUMBER:09833614
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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 his 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 31 January 2025.




A R Kossew
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LORDKOSS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Lordkoss Holdings Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the Company is that of a holding company and the provision of consultancy services.

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

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the Director and Shareholder. In the absence of this continued support the going concern basis may be invalid and adjustment would have to be made to reduce the value of assets to their recoverable amount, to provide for further liabilities that may arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

 
2.3

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.

 
2.4

Borrowing costs

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

 
2.5

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.6

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.

Page 3

 
LORDKOSS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2023
380


Disposals
(100)



At 31 December 2023
280




Page 4

 
LORDKOSS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
14,400
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
6,678
5,087

Trade creditors
204
1,410

Other taxation and social security
122
122

Other creditors
29,287
2,067

Accruals and deferred income
2,280
1,320

38,571
10,006



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
8,904
12,924



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
6,678
5,087


Amounts falling due 2-5 years

Bank loans
8,904
12,924


15,582
18,011


Page 5

 
LORDKOSS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1
1
1


 
Page 6