Michael Cassel Group UK Limited
Unaudited Financial Statements
For the period ended 30 June 2024
Pages for Filing with Registrar
Company Registration No. 15020173 (England and Wales)
Michael Cassel Group UK Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Michael Cassel Group UK Limited
Balance Sheet
As at 30 June 2024
Page 1
2024
Notes
£
£
Fixed assets
Investments
3
1
Current assets
Debtors
4
99
Net current assets
99
Net assets
100
Capital and reserves
-
Called up share capital
5
100

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 28 March 2025 and are signed on its behalf by:
M Cassel
Director
Company Registration No. 15020173
Michael Cassel Group UK Limited
Notes to the Financial Statements
For the period ended 30 June 2024
Page 2
1
Accounting policies
Company information

Michael Cassel Group UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Savoy Court, London, United Kingdom, WC2R 0EX.

1.1
Reporting period

The financial statements cover the 11 month and 9 day period from incorporation to the first statutory period end of 30 June 2024. This aligns the reporting period with the company's chosen year-end date.

1.2
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
Number
Total
-
0
Michael Cassel Group UK Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2024
Page 3
3
Fixed asset investments
2024
£
Shares in group undertakings and participating interests
1
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 21 July 2023
-
Additions
1
At 30 June 2024
1
Carrying amount
At 30 June 2024
1
4
Debtors
2024
Amounts falling due within one year:
£
Other debtors
99
5
Called up share capital
2024
2024
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
100
100
6
Related party transactions

The company has taken the exemption available under FRS 102 Section 1A whereby it has not disclosed transactions with any wholly owned subsidiary undertaking in the group.

7
Parent company

The immediate parent company is Michael Cassel Group Holdings Pty Limited, a company registered in New South Wales, Australia.

 

Amplify Bidco Pty Ltd is the parent undertaking of the smallest group that prepares consolidated financial statements that include the company. Copies can be obtained from Level 3, 175 Liverpool Street, Sydney NSW 2000, Australia.

2024-06-302023-07-21falsefalsefalse28 March 2025CCH SoftwareCCH Accounts Production 2024.301No description of principal activityG JonesM Cassel150201732023-07-212024-06-30150201732024-06-3015020173core:ShareCapital2024-06-3015020173bus:PrivateLimitedCompanyLtd2023-07-212024-06-3015020173bus:SmallCompaniesRegimeForAccounts2023-07-212024-06-3015020173bus:FRS1022023-07-212024-06-3015020173bus:AuditExemptWithAccountantsReport2023-07-212024-06-3015020173bus:Director12023-07-212024-06-3015020173bus:Director22023-07-212024-06-3015020173bus:FullAccounts2023-07-212024-06-30xbrli:purexbrli:sharesiso4217:GBP