Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31No description of principal activityfalse2023-09-01false22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05545960 2023-09-01 2024-08-31 05545960 2022-09-01 2023-08-31 05545960 2024-08-31 05545960 2023-08-31 05545960 c:Director1 2023-09-01 2024-08-31 05545960 c:RegisteredOffice 2023-09-01 2024-08-31 05545960 d:CurrentFinancialInstruments 2024-08-31 05545960 d:CurrentFinancialInstruments 2023-08-31 05545960 d:Non-currentFinancialInstruments 2024-08-31 05545960 d:Non-currentFinancialInstruments 2023-08-31 05545960 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05545960 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05545960 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 05545960 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 05545960 d:ShareCapital 2024-08-31 05545960 d:ShareCapital 2023-08-31 05545960 d:RetainedEarningsAccumulatedLosses 2024-08-31 05545960 d:RetainedEarningsAccumulatedLosses 2023-08-31 05545960 c:FRS102 2023-09-01 2024-08-31 05545960 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05545960 c:FullAccounts 2023-09-01 2024-08-31 05545960 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05545960 6 2023-09-01 2024-08-31 05545960 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 05545960







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


IMPERIAL HOLDINGS LIMITED






































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IMPERIAL HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Director
B J O'Connor 




Registered number
05545960



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

TW18 4BP




Trading Address
10 Charter Place
High Street

Egham

Surrey

TW20 9EA






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


IMPERIAL HOLDINGS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


IMPERIAL HOLDINGS LIMITED
REGISTERED NUMBER:05545960



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
174,433
174,433

  
174,433
174,433

Current assets
  

Debtors: amounts falling due within one year
 5 
3,855,065
3,162,031

Cash at bank and in hand
  
109,922
85,586

  
3,964,987
3,247,617

Creditors: amounts falling due within one year
 6 
(1,944,658)
(1,862,110)

Net current assets
  
 
 
2,020,329
 
 
1,385,507

Total assets less current liabilities
  
2,194,762
1,559,940

Creditors: amounts falling due after more than one year
 7 
(245,000)
(315,000)

  

Net assets
  
1,949,762
1,244,940


Capital and reserves
  

Called up share capital 
  
7,535
7,510

Profit and loss account
  
1,942,227
1,237,430

  
1,949,762
1,244,940


Page 1

 


IMPERIAL HOLDINGS LIMITED
REGISTERED NUMBER:05545960


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

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 profit and loss account 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: 




B J O'Connor
Director
Date: 27 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


IMPERIAL HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Imperial Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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 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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on the going concern concept. No significant accounting judgements or estimates have been applied by management in reaching this conclusion.

 
2.4

Revenue

Revenue and other income  is generated from the sale of goods, providing services and providing commercial loans and charging subsequent interest. Revenue and other income 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 and other income is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.5

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.

Page 3

 


IMPERIAL HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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.


 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Listed and unlisted investments, 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 Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.


3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Listed investments
Total

£
£
£
£



Cost or valuation


At 1 September 2023
60
110,550
63,823
174,433



At 31 August 2024
60
110,550
63,823
174,433




Page 4

 


IMPERIAL HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
5,940
5,940

Other debtors
3,818,283
3,155,283

Prepayments and accrued income
30,842
808

3,855,065
3,162,031


£3,003,500 (2023 - £2,869,500) of other debtors are repayable in more than one year.


6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,948
15,728

Corporation tax
77,651
63,514

Other taxation and social security
339
-

Other creditors
1,855,730
1,774,752

Accruals and deferred income
7,990
8,116

1,944,658
1,862,110



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
245,000
315,000

245,000
315,000


 
Page 5