Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-07false2false2023-09-01No description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10269458 2023-09-01 2024-08-31 10269458 2022-09-01 2023-08-31 10269458 2024-08-31 10269458 2023-08-31 10269458 2022-09-01 10269458 c:Director1 2023-09-01 2024-08-31 10269458 d:CurrentFinancialInstruments 2024-08-31 10269458 d:CurrentFinancialInstruments 2023-08-31 10269458 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10269458 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10269458 d:ShareCapital 2023-09-01 2024-08-31 10269458 d:ShareCapital 2024-08-31 10269458 d:ShareCapital 2022-09-01 2023-08-31 10269458 d:ShareCapital 2023-08-31 10269458 d:ShareCapital 2022-09-01 10269458 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 10269458 d:RetainedEarningsAccumulatedLosses 2024-08-31 10269458 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 10269458 d:RetainedEarningsAccumulatedLosses 2023-08-31 10269458 d:RetainedEarningsAccumulatedLosses 2022-09-01 10269458 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10269458 c:OrdinaryShareClass1 2024-08-31 10269458 c:OrdinaryShareClass1 2023-08-31 10269458 c:FRS102 2023-09-01 2024-08-31 10269458 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10269458 c:FullAccounts 2023-09-01 2024-08-31 10269458 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10269458 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10269458






RIVEROAK AL LIMITED

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

 
RIVEROAK AL LIMITED
REGISTERED NUMBER: 10269458

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,577
3,285

  
3,577
3,285

Creditors: amounts falling due within one year
 5 
(306,868)
(262,446)

Net current liabilities
  
 
 
(303,291)
 
 
(259,161)

Total assets less current liabilities
  
(303,291)
(259,161)

  

Net liabilities
  
(303,291)
(259,161)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
 7 
(303,292)
(259,162)

  
(303,291)
(259,161)


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 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 comprehensive income 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 7 May 2025.




A Freudmann
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 
RIVEROAK AL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 September 2022
1
(218,429)
(218,428)


Comprehensive income for the year

Loss for the year
-
(40,733)
(40,733)
Total comprehensive income for the year
-
(40,733)
(40,733)



At 1 September 2023
1
(259,162)
(259,161)


Comprehensive income for the year

Loss for the year
-
(44,130)
(44,130)
Total comprehensive income for the year
-
(44,130)
(44,130)


At 31 August 2024
1
(303,292)
(303,291)


The notes on pages 3 to 4 form part of these financial statements.

Page 2

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

1.Accounting policies

 
1.1

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 following principal accounting policies have been applied:

 
1.2

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.

 
1.3

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees




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

Page 3

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

4.


Debtors

2024
2023
£
£


Prepayments and accrued income
3,577
3,285

3,577
3,285



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
305,068
260,646

Accruals and deferred income
1,800
1,800

306,868
262,446



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



7.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.


8.


Related party transactions

At the year end, a balance of £305,068 (2023 - £260,646) was owed to Riveroak Strategic Partners Limited, the parent company.


9.


Controlling party

The company's parent undertaking is Riveroak Strategic Partners Limited, which owns 100% of the issued share capital. The ultimate controlling party is Riveroak Investments (UK) Limited, a 90% shareholder in the parent undertaking.

 
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