Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseHolding company22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12463293 2024-01-01 2024-12-31 12463293 2023-01-01 2023-12-31 12463293 2024-12-31 12463293 2023-12-31 12463293 c:Director2 2024-01-01 2024-12-31 12463293 d:CurrentFinancialInstruments 2024-12-31 12463293 d:CurrentFinancialInstruments 2023-12-31 12463293 d:Non-currentFinancialInstruments 2024-12-31 12463293 d:Non-currentFinancialInstruments 2023-12-31 12463293 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12463293 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12463293 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 12463293 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 12463293 d:ShareCapital 2024-12-31 12463293 d:ShareCapital 2023-12-31 12463293 d:RetainedEarningsAccumulatedLosses 2024-12-31 12463293 d:RetainedEarningsAccumulatedLosses 2023-12-31 12463293 c:OrdinaryShareClass1 2024-01-01 2024-12-31 12463293 c:OrdinaryShareClass1 2024-12-31 12463293 c:OrdinaryShareClass1 2023-12-31 12463293 c:FRS102 2024-01-01 2024-12-31 12463293 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12463293 c:FullAccounts 2024-01-01 2024-12-31 12463293 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12463293 d:Subsidiary1 2024-01-01 2024-12-31 12463293 d:Subsidiary1 1 2024-01-01 2024-12-31 12463293 2 2024-01-01 2024-12-31 12463293 6 2024-01-01 2024-12-31 12463293 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 12463293














ACROPOLIS LEISURE HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2024

 
ACROPOLIS LEISURE HOLDINGS LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 
ACROPOLIS LEISURE HOLDINGS LIMITED
REGISTERED NUMBER:12463293

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
45,000
45,000

Current assets
  

Debtors
 5 
2,955,404
2,452,601

Bank and cash balances
  
5,218
94,258

  
2,960,622
2,546,859

Current Liabilities
  

Creditors: amounts falling due within one year
 6 
(3,540)
(5,520)

Net current assets
  
 
 
2,957,082
 
 
2,541,339

Total assets less current liabilities
  
3,002,082
2,586,339

Creditors: amounts falling due after more than one year
 7 
(2,440,000)
(2,275,000)

Net assets
  
562,082
311,339


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
561,082
310,339

  
562,082
311,339


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.

Page 1

 
ACROPOLIS LEISURE HOLDINGS LIMITED
REGISTERED NUMBER:12463293
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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 30 July 2025.




V P G Vaghadia
Director

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

Page 2

 
ACROPOLIS LEISURE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Acropolis Leisure Holdings Limited is a private limited liability company incorporated in England and Wales, with its registered office and principal place of buisness at  1 Hampstead Gate, 1a Frognal, London, England, NW3 6AL.
The principal activity of the company is that of a holding company.

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

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 reporting date in the countries where the Company operates and generates 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 the transaction price, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

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

Page 3

 
ACROPOLIS LEISURE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2024
45,000



At 31 December 2024
45,000





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Ensco 1399 Limited
1 Hampstead Gate, 1a Frognal, London, England, NW3 6AL
Operation of pâtisseries
Ordinary
77.40%


5.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
2,700,000
2,275,000

Due within one year

Prepayments and accrued income
255,404
177,601

2,955,404
2,452,601



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
360

Accruals and deferred income
3,540
5,160

3,540
5,520


Page 4

 
ACROPOLIS LEISURE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
2,440,000
2,275,000



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



9.


Controlling party

The company is a wholly owned subsidiary of Nighthawk Investment Holdings Limited, a company registered in the British Virgin Islands.  

 
Page 5