Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-0133falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13484861 2024-04-01 2025-03-31 13484861 2023-04-01 2024-03-31 13484861 2025-03-31 13484861 2024-03-31 13484861 c:Director3 2024-04-01 2025-03-31 13484861 d:CurrentFinancialInstruments 2025-03-31 13484861 d:CurrentFinancialInstruments 2024-03-31 13484861 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13484861 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13484861 d:ShareCapital 2025-03-31 13484861 d:ShareCapital 2024-03-31 13484861 d:SharePremium 2025-03-31 13484861 d:SharePremium 2024-03-31 13484861 d:RetainedEarningsAccumulatedLosses 2025-03-31 13484861 d:RetainedEarningsAccumulatedLosses 2024-03-31 13484861 c:FRS102 2024-04-01 2025-03-31 13484861 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13484861 c:FullAccounts 2024-04-01 2025-03-31 13484861 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13484861 2 2024-04-01 2025-03-31 13484861 6 2024-04-01 2025-03-31 13484861 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13484861









ILLIO HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ILLIO HOLDINGS LIMITED
REGISTERED NUMBER: 13484861

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
101
101

  
101
101

Current assets
  

Debtors: amounts falling due within one year
 5 
6,971,688
7,017,829

Cash at bank and in hand
 6 
201
201

  
6,971,889
7,018,030

Creditors: amounts falling due within one year
 7 
(34,286)
(34,285)

Net current assets
  
 
 
6,937,603
 
 
6,983,745

Total assets less current liabilities
  
6,937,704
6,983,846

  

Net assets
  
6,937,704
6,983,846


Capital and reserves
  

Called up share capital 
  
29
29

Share premium account
  
8,581,415
8,581,415

Profit and loss account
  
(1,643,740)
(1,597,598)

  
6,937,704
6,983,846


Page 1

 
ILLIO HOLDINGS LIMITED
REGISTERED NUMBER: 13484861
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 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: 




V Post
Director

Date: 12 August 2025

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

Page 2

 
ILLIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Illio Holdings Limited is a private company, limited by shares, registered in England and Wales (Registration Number -13484861). The company' registered office is 85 Great Portland Street, London, England, W1W 7LT.
The functional and presentational currency of the Company is GBP.

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

Interest income

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

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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

 
ILLIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2024 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
101



At 31 March 2025
101





5.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
6,971,678
7,017,819

Other debtors
10
10

6,971,688
7,017,829



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
201
201

201
201


Page 4

 
ILLIO HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
31,786
31,785

Accruals and deferred income
2,500
2,500

34,286
34,285


 
Page 5