Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30truetrue2023-07-011No description of principal activity1true 11630887 2023-07-01 2024-06-30 11630887 2022-07-01 2023-06-30 11630887 2024-06-30 11630887 2023-06-30 11630887 c:Director1 2023-07-01 2024-06-30 11630887 d:CurrentFinancialInstruments 2024-06-30 11630887 d:CurrentFinancialInstruments 2023-06-30 11630887 d:Non-currentFinancialInstruments 2024-06-30 11630887 d:Non-currentFinancialInstruments 2023-06-30 11630887 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11630887 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11630887 d:ShareCapital 2024-06-30 11630887 d:ShareCapital 2023-06-30 11630887 c:OrdinaryShareClass1 2023-07-01 2024-06-30 11630887 c:OrdinaryShareClass1 2024-06-30 11630887 c:OrdinaryShareClass1 2023-06-30 11630887 c:EntityHasNeverTraded 2023-07-01 2024-06-30 11630887 c:FRS102 2023-07-01 2024-06-30 11630887 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11630887 c:FullAccounts 2023-07-01 2024-06-30 11630887 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11630887 6 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11630887









MONCRIEFF HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
MONCRIEFF HOLDINGS LIMITED
REGISTERED NUMBER: 11630887

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Investments
 3 
200
200

Current assets
  

Debtors: amounts falling due after more than one year
  
84,455
-

Cash at bank and in hand
  
2
84,457

Creditors: amounts falling due within one year
 5 
(84,655)
(84,655)

Net current liabilities
  
 
 
(198)
 
 
(198)

Net assets
  
2
2


Capital and reserves
  

Called up share capital 
 6 
2
2


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 by: 




Graham Wallace
Director

Date: 18 March 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
MONCRIEFF HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Moncrieff Holdings Limited ("the company") is a private company limited by shares, incorporated in England & Wales.  Its registration number is 11630887.  The registered office is Leytonstone House, 3 Hanbury Drive, London E11 1GA.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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.

 
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.

 
2.6

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual
Page 2

 
MONCRIEFF HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 July 2023
200



At 30 June 2024
200





4.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
84,455
-


Page 3

 
MONCRIEFF HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
84,655
84,655



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1 each
2
2


Page 4