Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-28No description of principal activity1true2023-06-01false1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13398292 2023-06-01 2024-05-31 13398292 2022-06-01 2023-05-31 13398292 2024-05-31 13398292 2023-05-31 13398292 c:Director1 2023-06-01 2024-05-31 13398292 d:CurrentFinancialInstruments 2024-05-31 13398292 d:CurrentFinancialInstruments 2023-05-31 13398292 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 13398292 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 13398292 d:ShareCapital 2024-05-31 13398292 d:ShareCapital 2023-05-31 13398292 d:RetainedEarningsAccumulatedLosses 2024-05-31 13398292 d:RetainedEarningsAccumulatedLosses 2023-05-31 13398292 c:OrdinaryShareClass1 2023-06-01 2024-05-31 13398292 c:OrdinaryShareClass1 2024-05-31 13398292 c:OrdinaryShareClass1 2023-05-31 13398292 c:FRS102 2023-06-01 2024-05-31 13398292 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13398292 c:FullAccounts 2023-06-01 2024-05-31 13398292 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13398292 6 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13398292









COLES INVESTMENTS LONDON LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
COLES INVESTMENTS LONDON LTD
REGISTERED NUMBER: 13398292

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
87,600
87,600

  
87,600
87,600

Current assets
  

Debtors: amounts falling due within one year
 5 
1,999,902
1,999,902

  
1,999,902
1,999,902

Creditors: amounts falling due within one year
 6 
(2,099,642)
(2,097,662)

Net current liabilities
  
 
 
(99,740)
 
 
(97,760)

Total assets less current liabilities
  
(12,140)
(10,160)

  

Net liabilities
  
(12,140)
(10,160)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(12,240)
(10,260)

  
(12,140)
(10,160)


Page 1

 
COLES INVESTMENTS LONDON LTD
REGISTERED NUMBER: 13398292
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 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 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: 




Paul Coles
Director

Date: 28 May 2025

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

Page 2

 
COLES INVESTMENTS LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Coles Investments London Limited is a private company limited by shares and incorporated in England & Wales (registered number 13545277). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
COLES INVESTMENTS LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

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 June 2023
87,600



At 31 May 2024
87,600





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,999,902
1,999,902

1,999,902
1,999,902



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
2,097,662
2,095,682

Accruals and deferred income
1,980
1,980

2,099,642
2,097,662



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary Shares shares of £1.00 each
100
100


Page 4

 
COLES INVESTMENTS LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

8.


Related party transactions

Included within other creditors is an amount of £2,097,662 due to the director.

 
Page 5