Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-20The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2Buying and selling of real estate2023-09-01false2truetruefalse 12793185 2023-09-01 2024-08-31 12793185 2022-09-01 2023-08-31 12793185 2024-08-31 12793185 2023-08-31 12793185 2022-09-01 12793185 c:Director1 2023-09-01 2024-08-31 12793185 d:CurrentFinancialInstruments 2024-08-31 12793185 d:CurrentFinancialInstruments 2023-08-31 12793185 d:Non-currentFinancialInstruments 2024-08-31 12793185 d:Non-currentFinancialInstruments 2023-08-31 12793185 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12793185 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12793185 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 12793185 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 12793185 d:ShareCapital 2024-08-31 12793185 d:ShareCapital 2023-08-31 12793185 d:ShareCapital 2022-09-01 12793185 d:OtherMiscellaneousReserve 2023-09-01 2024-08-31 12793185 d:OtherMiscellaneousReserve 2024-08-31 12793185 d:OtherMiscellaneousReserve 2022-09-01 2023-08-31 12793185 d:OtherMiscellaneousReserve 2023-08-31 12793185 d:OtherMiscellaneousReserve 2022-09-01 12793185 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 12793185 d:RetainedEarningsAccumulatedLosses 2024-08-31 12793185 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 12793185 d:RetainedEarningsAccumulatedLosses 2023-08-31 12793185 d:RetainedEarningsAccumulatedLosses 2022-09-01 12793185 c:FRS102 2023-09-01 2024-08-31 12793185 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12793185 c:FullAccounts 2023-09-01 2024-08-31 12793185 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12793185 6 2023-09-01 2024-08-31 12793185 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 12793185






OLD AVENUE HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024










img70d4.png

 
OLD AVENUE HOLDINGS LIMITED
REGISTERED NUMBER:12793185

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
50,000
50,000

  
50,000
50,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
4,851,196

  
-
4,851,196

Creditors: amounts falling due within one year
 6 
-
(2,000)

Net current assets
  
 
 
-
 
 
4,849,196

Total assets less current liabilities
  
50,000
4,899,196

Creditors: amounts falling due after more than one year
 7 
(4,279,173)
(3,686,543)

  

Net (liabilities)/assets
  
(4,229,173)
1,212,653


Capital and reserves
  

Called up share capital 
  
49
49

Other reserves
  
626,574
1,219,203

Profit and loss account
  
(4,855,796)
(6,599)

  
(4,229,173)
1,212,653


Page 1

 
OLD AVENUE HOLDINGS LIMITED
REGISTERED NUMBER:12793185
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 period 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 by: 




R S Anderson
Director

Date: 20 May 2025

Page 2

 
OLD AVENUE HOLDINGS LIMITED
 

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


Called up share capital
Other reserves
Profit and loss account
Total equity

£
£
£
£


At 1 September 2022
49
1,729,758
(6,693)
1,723,114



Loss for the year
-
-
(510,461)
(510,461)

Capital contribution
-
(510,555)
510,555
-



At 1 September 2023
49
1,219,203
(6,599)
1,212,653



Loss for the period
-
-
(5,441,826)
(5,441,826)

Transfer to/from profit and loss account
-
(592,629)
592,629
-


At 31 August 2024
49
626,574
(4,855,796)
(4,229,173)


Page 3

 
OLD AVENUE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Old Avenue Holdings Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is Millhouse, 32-38 East Street, Rochford, Essex, SS4 1DB.
The principal activity of the company continued to be that of a holding company.

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 following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis despite the net liabilities
due to the support of the group.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

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.

 
2.5

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.


3.


Employees

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

Page 4

 
OLD AVENUE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

4.


Fixed asset investments





Loans to subsidiaries

£



Cost or valuation


At 1 September 2023
50,000



At 31 August 2024
50,000





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
4,851,196

-
4,851,196



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
-
2,000

-
2,000



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
4,279,173
3,686,543

4,279,173
3,686,543


 
Page 5