Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312025-05-272024-08-312025-05-27true1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-09-01The principal activity of the company is that of investment.1truefalse 09734802 2023-09-01 2024-08-31 09734802 2022-09-01 2023-08-31 09734802 2024-08-31 09734802 2023-08-31 09734802 c:Director1 2023-09-01 2024-08-31 09734802 d:CurrentFinancialInstruments 2024-08-31 09734802 d:CurrentFinancialInstruments 2023-08-31 09734802 d:Non-currentFinancialInstruments 2024-08-31 09734802 d:Non-currentFinancialInstruments 2023-08-31 09734802 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09734802 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 09734802 d:ShareCapital 2024-08-31 09734802 d:ShareCapital 2023-08-31 09734802 d:RetainedEarningsAccumulatedLosses 2024-08-31 09734802 d:RetainedEarningsAccumulatedLosses 2023-08-31 09734802 c:FRS102 2023-09-01 2024-08-31 09734802 c:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09734802 c:FullAccounts 2023-09-01 2024-08-31 09734802 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09734802 6 2023-09-01 2024-08-31 09734802 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 09734802






OLD MALT HOUSE LIMITED
UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
 31 AUGUST 2024










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OLD MALT HOUSE LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 6


 
OLD MALT HOUSE LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF OLD MALT HOUSE LIMITED
FOR THE YEAR ENDED 31 AUGUST 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Old Malt House Limited for the year ended 31 August 2024 which comprise  the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Old Malt House Limited in accordance with the terms of our engagement letter dated 20 May 2022Our work has been undertaken solely to prepare for your approval the financial statements of Old Malt House Limited and state those matters that we have agreed to state to the director of Old Malt House Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Old Malt House Limited and its director for our work or for this report. 

It is your duty to ensure that Old Malt House Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Old Malt House Limited. You consider that Old Malt House Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Old Malt House Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Venthams
 
Chartered Accountants
  
Summit House
12 Red Lion Square
London
WC1R 4QH
27 May 2025
Page 1

 
OLD MALT HOUSE LIMITED
REGISTERED NUMBER:09734802

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
412,243
397,518

  
412,243
397,518

Current assets
  

Debtors
 5 
63,625
56,222

  
63,625
56,222

Creditors: amounts falling due within one year
 6 
(54,788)
(169,653)

Net current assets/(liabilities)
  
 
 
8,837
 
 
(113,431)

Total assets less current liabilities
  
421,080
284,087

  

Net assets
  
421,080
284,087


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
420,980
283,987

  
421,080
284,087


Page 2

 
OLD MALT HOUSE LIMITED
REGISTERED NUMBER:09734802
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 by: 




................................................
C Bearman
Director

Date: 27 May 2025

Page 3

 
OLD MALT HOUSE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Old Malt House Limited is a private limited company limited by share capital, incorporated in England and Wales, registration number 09734802.
The registered office of the company is Millhouse, 32-38 East Street, Rochford, Essex, SS4 1DB.
The principal activity of the company is that of investment.

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

The company has net current assets at the balance sheet date, of which £51,475 (2023: £162,727) is owed to the director. The director has confirmed that he will continue to support the company as required.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
OLD MALT HOUSE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

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

 
2.7

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 year was 1 (2023 -1).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 September 2023
397,518


Additions
14,733


Disposals
(8)



At 31 August 2024
412,243




Page 5

 
OLD MALT HOUSE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors


2024
2023
£
£

Due after more than one year

Other debtors
44,595
44,595

44,595
44,595

Due within one year

Other debtors
19,030
11,627

63,625
56,222



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
51,475
162,727

Accruals and deferred income
3,313
6,926

54,788
169,653



7.


Related party transactions

Included within other creditors is £51,475 (2023: £162,727) owed to C Bearman, the director of the company. No interest is charged on this balance, and no repayment terms are attached to the loan.

 
Page 6