Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falsetrue2024-01-01trueNo description of principal activity23The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08815996 2024-01-01 2024-12-31 08815996 2023-01-01 2023-12-31 08815996 2024-12-31 08815996 2023-12-31 08815996 c:Director2 2024-01-01 2024-12-31 08815996 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 08815996 d:OtherPropertyPlantEquipment 2024-12-31 08815996 d:OtherPropertyPlantEquipment 2023-12-31 08815996 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 08815996 d:PatentsTrademarksLicencesConcessionsSimilar 2023-12-31 08815996 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 08815996 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 08815996 d:CurrentFinancialInstruments 2024-12-31 08815996 d:CurrentFinancialInstruments 2023-12-31 08815996 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08815996 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08815996 d:ShareCapital 2024-12-31 08815996 d:ShareCapital 2023-12-31 08815996 d:SharePremium 2024-12-31 08815996 d:SharePremium 2023-12-31 08815996 d:CapitalRedemptionReserve 2024-12-31 08815996 d:CapitalRedemptionReserve 2023-12-31 08815996 d:RetainedEarningsAccumulatedLosses 2024-12-31 08815996 d:RetainedEarningsAccumulatedLosses 2023-12-31 08815996 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08815996 c:OrdinaryShareClass1 2024-12-31 08815996 c:OrdinaryShareClass1 2023-12-31 08815996 c:FRS102 2024-01-01 2024-12-31 08815996 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08815996 c:FullAccounts 2024-01-01 2024-12-31 08815996 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08815996 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 08815996 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 08815996 6 2024-01-01 2024-12-31 08815996 d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 08815996 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-01-01 2024-12-31 08815996 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-01-01 2024-12-31 08815996 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08815996









ALC.TV LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ALC.TV LIMITED
REGISTERED NUMBER:08815996

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
802,571
842,166

Investments
 6 
69
69

  
802,640
842,235

Current assets
  

Debtors: amounts falling due within one year
 7 
676,147
938,274

Cash at bank and in hand
  
16,354
53,733

  
692,501
992,007

Creditors: amounts falling due within one year
 8 
(1,048,088)
(1,384,599)

Net current liabilities
  
 
 
(355,587)
 
 
(392,592)

  

Net assets
  
447,053
449,643


Capital and reserves
  

Called up share capital 
 9 
564
651

Share premium account
  
424,915
424,915

Capital redemption reserve
  
355
268

Profit and loss account
  
21,219
23,809

  
447,053
449,643


Page 1

 
ALC.TV LIMITED
REGISTERED NUMBER:08815996
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 year 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 on 7 July 2025.



M Accardi
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ALC.TV LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

ALC.TV Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Unit 15, 1st Quarter Blenheim Road, Epsom, England, KT19 9QN. 

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, provided on the following annual bases:

Computer equipment
-
33% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3

 
ALC.TV LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
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.

 
2.8

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 the Statement of comprehensive income.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 3).

Page 4

 
ALC.TV LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Patents
Development
Total

£
£
£



Cost


At 1 January 2024
29,811
1,219,458
1,249,269


Additions
-
24,073
24,073



At 31 December 2024

29,811
1,243,531
1,273,342



Amortisation


At 1 January 2024
14,541
392,562
407,103


Charge for the year on owned assets
1,491
62,177
63,668



At 31 December 2024

16,032
454,739
470,771



Net book value



At 31 December 2024
13,779
788,792
802,571



At 31 December 2023
15,270
826,896
842,166



Page 5

 
ALC.TV LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Computer Equipment

£



Cost


At 1 January 2024
9,437



At 31 December 2024

9,437



Depreciation


At 1 January 2024
9,437



At 31 December 2024

9,437



Net book value



At 31 December 2024
-



At 31 December 2023
-


6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
69



At 31 December 2024
69




Page 6

 
ALC.TV LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Debtors

2024
2023
£
£


Trade debtors
-
336,697

Amounts owed by group undertakings
74,582
98,131

Other debtors
1,555
3,436

Prepayments and accrued income
600,010
500,010

676,147
938,274



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,142
7,403

Amounts owed to group undertakings
1,043,934
1,377,184

Other creditors
12
12

1,048,088
1,384,599



9.


Share capital

2024
2023
£
£
Allotted, called up and partly paid



56,351 (2023 - 65,101) Ordinary shares of £0.01 each
564
651

During the year, the company repurchased and subsequently cancelled 8,750 of its own shares for consideration of £250,000.


 
Page 7