Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-06falsefalse2023-09-01true11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07254205 2023-09-01 2024-08-31 07254205 2022-09-01 2023-08-31 07254205 2024-08-31 07254205 2023-08-31 07254205 c:Director1 2023-09-01 2024-08-31 07254205 d:CurrentFinancialInstruments 2024-08-31 07254205 d:CurrentFinancialInstruments 2023-08-31 07254205 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07254205 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 07254205 d:ShareCapital 2024-08-31 07254205 d:ShareCapital 2023-08-31 07254205 d:RetainedEarningsAccumulatedLosses 2024-08-31 07254205 d:RetainedEarningsAccumulatedLosses 2023-08-31 07254205 c:FRS102 2023-09-01 2024-08-31 07254205 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07254205 c:FullAccounts 2023-09-01 2024-08-31 07254205 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07254205 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 07254205






ALVAGO LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 AUGUST 2024

 
ALVAGO LIMITED
REGISTERED NUMBER: 07254205

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
810
955

Cash at bank and in hand
  
212
886

  
1,022
1,841

Creditors: amounts falling due within one year
 6 
(36,685)
(29,033)

Net current liabilities
  
 
 
(35,663)
 
 
(27,192)

Total assets less current liabilities
  
(35,663)
(27,192)

  

Net liabilities
  
(35,663)
(27,192)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(35,664)
(27,193)

  
(35,663)
(27,192)


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 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 6 May 2025.




F. Gottardo
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
ALVAGO LIMITED
REGISTERED NUMBER: 07254205
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024


Page 2

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

1.


General information

Alvago Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

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

Going concern

These accounts have been prepared on the going concern basis. The shareholder has expressed a
commitment to continue to support the company financially.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

Cash

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. 

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 3

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

2.Accounting policies (continued)

 
2.7

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Taxation



Factors affecting tax charge for the year

The company has a tax loss for the year.



Factors that may affect future tax charges

The company has tax losses of £25,699 to carry forward for offset against future profits.


5.


Debtors

2024
2023
£
£


VAT repayable
5
150

CEWU Ltd Loan
805
805

810
955


Page 4

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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,620
5,820

Other creditors
31,065
20,813

Accruals
2,000
2,400

36,685
29,033


 
Page 5