Caseware UK (AP4) 2024.0.164 2024.0.164 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0No description of principal activity2023-07-01false0falsetruefalse 13435642 2023-07-01 2024-06-30 13435642 2022-07-01 2023-06-30 13435642 2024-06-30 13435642 2023-06-30 13435642 c:Director1 2023-07-01 2024-06-30 13435642 c:Director2 2023-07-01 2024-06-30 13435642 d:OfficeEquipment 2023-07-01 2024-06-30 13435642 d:OfficeEquipment 2024-06-30 13435642 d:OfficeEquipment 2023-06-30 13435642 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13435642 d:CurrentFinancialInstruments 2024-06-30 13435642 d:CurrentFinancialInstruments 2023-06-30 13435642 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13435642 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13435642 d:ShareCapital 2024-06-30 13435642 d:ShareCapital 2023-06-30 13435642 d:RetainedEarningsAccumulatedLosses 2024-06-30 13435642 d:RetainedEarningsAccumulatedLosses 2023-06-30 13435642 c:FRS102 2023-07-01 2024-06-30 13435642 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 13435642 c:FullAccounts 2023-07-01 2024-06-30 13435642 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13435642 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 13435642










269 Holdings Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 June 2024





 
269 Holdings Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of 269 Holdings Limited for the year ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 269 Holdings Limited for the year ended 30 June 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of 269 Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 8 September 2021Our work has been undertaken solely to prepare for your approval the financial statements of 269 Holdings Limited and state those matters that we have agreed to state to the Board of directors of 269 Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 269 Holdings Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that 269 Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of 269 Holdings Limited. You consider that 269 Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of 269 Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
 
Chartered Accountants
  
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
19 March 2025
Page 1

 
269 Holdings Limited
Registered number: 13435642

Balance sheet
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,340
5,106

  
4,340
5,106

Current assets
  

Stocks
  
82,280
67,715

Debtors: amounts falling due within one year
 5 
5,025
202,798

Cash at bank and in hand
  
364,087
47,736

  
451,392
318,249

Creditors: amounts falling due within one year
 6 
(61,590)
(97,501)

Net current assets
  
 
 
389,802
 
 
220,748

Total assets less current liabilities
  
394,142
225,854

  

Net assets
  
394,142
225,854


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
394,042
225,754

  
394,142
225,854


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 18 March 2025.




Nicholas John Edward Lambourn
Jane Clare Essex
Director
Director

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

Page 2

 
269 Holdings Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

1.


General information

269 Holdings Limited is a private company limited by shares and was incorporated in England and Wales, with the registration number 13435642.
The address of the company's registered office is 37 St Margaret's Street, Canterbury, Kent, CT1 2TU.
The financial statements are presented in pound Sterling and rounded to the nearest pound.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
269 Holdings Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

2.Accounting policies (continued)

 
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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
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.

 
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.

Page 4

 
269 Holdings Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

2.Accounting policies (continued)

 
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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2023
7,017



At 30 June 2024

7,017



Depreciation


At 1 July 2023
1,911


Charge for the year on owned assets
766



At 30 June 2024

2,677



Net book value



At 30 June 2024
4,340



At 30 June 2023
5,106


5.


Debtors

2024
2023
£
£


Trade debtors
-
200,000

Other debtors
1,976
1,271

Prepayments and accrued income
3,049
1,527

5,025
202,798


Page 5

 
269 Holdings Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
57,509
45,415

Other creditors
1,166
49,336

Accruals and deferred income
2,915
2,750

61,590
97,501



Page 6