Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-22true2023-09-071falseNo description of principal activity1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15122578 2023-09-06 15122578 2023-09-07 2024-08-31 15122578 2022-10-01 2023-09-06 15122578 2024-08-31 15122578 c:Director1 2023-09-07 2024-08-31 15122578 d:CurrentFinancialInstruments 2024-08-31 15122578 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 15122578 d:ShareCapital 2023-09-07 2024-08-31 15122578 d:ShareCapital 2024-08-31 15122578 d:RetainedEarningsAccumulatedLosses 2023-09-07 2024-08-31 15122578 d:RetainedEarningsAccumulatedLosses 2024-08-31 15122578 c:FRS102 2023-09-07 2024-08-31 15122578 c:AuditExempt-NoAccountantsReport 2023-09-07 2024-08-31 15122578 c:FullAccounts 2023-09-07 2024-08-31 15122578 c:PrivateLimitedCompanyLtd 2023-09-07 2024-08-31 15122578 2 2023-09-07 2024-08-31 15122578 6 2023-09-07 2024-08-31 15122578 e:PoundSterling 2023-09-07 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 15122578









AUBE INVESTMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2024

 
AUBE INVESTMENTS LTD
REGISTERED NUMBER: 15122578

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
Note
£

Fixed assets
  

Investments
  
76

  
76

Current assets
  

Debtors: amounts falling due within one year
 5 
4,236,322

Cash at bank and in hand
 6 
11,916

  
4,248,238

Creditors: amounts falling due within one year
 7 
(4,237,272)

Net current assets
  
 
 
10,966

Total assets less current liabilities
  
11,042

  

Net assets
  
11,042


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
10,942

  
11,042


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 period 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 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 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: 




Page 1

 
AUBE INVESTMENTS LTD
REGISTERED NUMBER: 15122578
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

N Fullerton
Director

Date: 22 May 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
AUBE INVESTMENTS LTD
REGISTERED NUMBER: 15122578

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


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
10,942
10,942


Contributions by and distributions to owners

Shares issued during the period
100
-
100


At 31 August 2024
100
10,942
11,042

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
AUBE INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Aube Investments Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 

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 judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that
the company has adequate resources to continue in operational existence for the foreseeable future.
Therefore, the directors have adopted the going concern basis of accounting in preparing the
financial statements.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

Page 4

 
AUBE INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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 the director, during the period was as follows:


        2024
            No.






Director
1

Page 5

 
AUBE INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
76



At 31 August 2024
76



Page 6

 
AUBE INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

5.


Debtors

2024
£


Amounts owed by group undertakings
4,004,258

Other debtors
232,064

4,236,322



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
11,916

11,916



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
336

Corporation tax
2,717

Other creditors
4,230,079

Accruals and deferred income
4,140

4,237,272



8.


Related party transactions

Included in other debtors is an amount of £4,004,258 due from a subsidiary company. Included in other creditors is an amount of £4,180,079 due to the director and an amount of £50,000 due to a company under common control. These loans are repayable on demand and no interest is charged.

 
Page 7