Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30Holding company3truefalse2023-10-013trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08887178 2023-10-01 2024-09-30 08887178 2022-10-01 2023-09-30 08887178 2024-09-30 08887178 2023-09-30 08887178 c:Director3 2023-10-01 2024-09-30 08887178 d:CurrentFinancialInstruments 2024-09-30 08887178 d:CurrentFinancialInstruments 2023-09-30 08887178 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08887178 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08887178 d:ShareCapital 2024-09-30 08887178 d:ShareCapital 2023-09-30 08887178 d:CapitalRedemptionReserve 2024-09-30 08887178 d:CapitalRedemptionReserve 2023-09-30 08887178 c:FRS102 2023-10-01 2024-09-30 08887178 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08887178 c:FullAccounts 2023-10-01 2024-09-30 08887178 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08887178 6 2023-10-01 2024-09-30 08887178 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 08887178










CITRIAN HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
CITRIAN HOLDINGS LIMITED
REGISTERED NUMBER: 08887178

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
170,344
170,344

  
170,344
170,344

  

Creditors: amounts falling due within one year
 5 
(130,344)
(130,344)

Net current liabilities
  
 
 
(130,344)
 
 
(130,344)

Total assets less current liabilities
  
40,000
40,000

  

Net assets
  
40,000
40,000


Capital and reserves
  

Called up share capital 
  
22,000
22,000

Capital redemption reserve
  
18,000
18,000

  
40,000
40,000


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 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 on 1 April 2025.




Ms J J Watson
Director

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

Page 1

 
CITRIAN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The principal activity of the company during the year was that of a holding company.
The company is a private company limited by shares, registered in England and Wales (Company number: 08887178). The address of the registered office is Moorfield Road, Yeadon, Leeds, LS19 7BN.

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 judgement 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 directors have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
This assessment is based on the understanding that the company will continue to trade and, with retained reserves, will be able to continue to meet its obligations as they fall due and operate as a going concern.
As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 2

 
CITRIAN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees




The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
3
3


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
170,344



At 30 September 2024
170,344





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Debenture loans
10
10

Amounts owed to group undertakings
130,333
130,333

Other creditors
1
1

130,344
130,344



Page 3