Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-3122023-09-01falsefalseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13564476 2023-09-01 2024-08-31 13564476 2022-09-01 2023-08-31 13564476 2024-08-31 13564476 2023-08-31 13564476 c:Director1 2023-09-01 2024-08-31 13564476 d:CurrentFinancialInstruments 2024-08-31 13564476 d:CurrentFinancialInstruments 2023-08-31 13564476 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13564476 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13564476 d:ShareCapital 2024-08-31 13564476 d:ShareCapital 2023-08-31 13564476 d:RetainedEarningsAccumulatedLosses 2024-08-31 13564476 d:RetainedEarningsAccumulatedLosses 2023-08-31 13564476 c:OrdinaryShareClass1 2023-09-01 2024-08-31 13564476 c:OrdinaryShareClass1 2024-08-31 13564476 c:OrdinaryShareClass1 2023-08-31 13564476 c:FRS102 2023-09-01 2024-08-31 13564476 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13564476 c:FullAccounts 2023-09-01 2024-08-31 13564476 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13564476 2 2023-09-01 2024-08-31 13564476 6 2023-09-01 2024-08-31 13564476 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13564476














IAN GREEN HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

 
IAN GREEN HOLDINGS LIMITED
 

CONTENTS



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


 
IAN GREEN HOLDINGS LIMITED
REGISTERED NUMBER:13564476

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,751,202
100

Current assets
  

Bank and cash balances
  
6,204
-

  

Creditors: amounts falling due within one year
 5 
(1,700,000)
-

Net current (liabilities)/assets
  
 
 
(1,693,796)
 
 
-

  

Net assets
  
57,406
100


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
57,306
-

  
57,406
100


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 26 February 2025.




I Green
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
IAN GREEN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Ian Green Holdings Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, WD6 1JD.
The principal activity of the Company during the year was that of a holding company.
 The financial statements are presented in £ sterling, which is the functional currency of the 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

Interest income

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

 
2.3

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 reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. 
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 
Cash and cash equivalents comprise cash balances and call deposits. 


 
2.5

Dividends

Equity dividends are recognised when they become legally payable.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

 
IAN GREEN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 September 2023
100
-
100


Additions
-
1,693,897
1,693,897


Revaluations
-
57,205
57,205



At 31 August 2024
100
1,751,102
1,751,202





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,700,000
-



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £100
100
100


 
Page 3