Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falseNo description of principal activityfalse2023-11-091trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15271368 2023-11-08 15271368 2023-11-09 2024-12-31 15271368 2022-11-09 2023-11-08 15271368 2024-12-31 15271368 c:Director1 2023-11-09 2024-12-31 15271368 d:CurrentFinancialInstruments 2024-12-31 15271368 d:Non-currentFinancialInstruments 2024-12-31 15271368 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15271368 d:ShareCapital 2024-12-31 15271368 d:RetainedEarningsAccumulatedLosses 2024-12-31 15271368 c:OrdinaryShareClass1 2023-11-09 2024-12-31 15271368 c:OrdinaryShareClass1 2024-12-31 15271368 c:OrdinaryShareClass2 2023-11-09 2024-12-31 15271368 c:OrdinaryShareClass2 2024-12-31 15271368 c:OrdinaryShareClass3 2023-11-09 2024-12-31 15271368 c:OrdinaryShareClass3 2024-12-31 15271368 c:OrdinaryShareClass4 2023-11-09 2024-12-31 15271368 c:OrdinaryShareClass4 2024-12-31 15271368 c:OrdinaryShareClass5 2023-11-09 2024-12-31 15271368 c:OrdinaryShareClass5 2024-12-31 15271368 c:FRS102 2023-11-09 2024-12-31 15271368 c:AuditExempt-NoAccountantsReport 2023-11-09 2024-12-31 15271368 c:FullAccounts 2023-11-09 2024-12-31 15271368 c:PrivateLimitedCompanyLtd 2023-11-09 2024-12-31 15271368 6 2023-11-09 2024-12-31 15271368 e:PoundSterling 2023-11-09 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15271368









TEST VALLEY INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
TEST VALLEY INVESTMENTS LIMITED
REGISTERED NUMBER: 15271368

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
2

  
2

Current assets
  

Debtors: amounts falling due after more than one year
 5 
20,148,099

Cash at bank and in hand
 6 
1,600

  
20,149,699

Creditors: amounts falling due within one year
 7 
(20,153,131)

Net current (liabilities)/assets
  
 
 
(3,432)

Total assets less current liabilities
  
(3,430)

  

Net (liabilities)/assets
  
(3,430)


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
(3,530)

  
(3,430)


Page 1

 
TEST VALLEY INVESTMENTS LIMITED
REGISTERED NUMBER: 15271368
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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: 




A Thistlethwayte
Director

Date: 2 June 2025

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

Page 2

 
TEST VALLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Test Valley Investments Limited is a private company limited by shares and incorporated in England and Wales (registered number 15271368). The registered office is Control Tower, Thruxton Airport, Andover, SP11 8PW.
The financial statements are presented in Sterling, which is the functional currency of the company.
The company was incorporated on 9 November 2023 and began trading on the same day.

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

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 Profit and Loss Account 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.

 
2.3

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.

 
2.4

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

 
TEST VALLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including the director, during the Period was as follows:


     Period ended
     31 December
        2024
            No.






Director
1


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
2



At 31 December 2024
2





5.


Debtors

2024
£

Due after more than one year

Other debtors
20,148,099

20,148,099



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
1,600

1,600


Page 4

 
TEST VALLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Other creditors
20,150,121

Accruals and deferred income
3,010

20,153,131



8.


Share capital

2024
£
Allotted, called up and fully paid


5 Ordinary A shares of £1.00 each
5
5 Ordinary B shares of £1.00 each
5
30 Ordinary C shares of £1.00 each
30
30 Ordinary D shares of £1.00 each
30
30 Ordinary E shares of £1.00 each
30

100


On incorporation the company issued 1 Ordinary A £1 share.
On 26 December 2023 the company issued 4 Ordinary A shares, 5 Ordinary B shares, 30 Ordinary C shares, 30 Ordinary D shares and 30 Ordinary E shares of £1 each.

 
Page 5