Caseware UK (AP4) 2024.0.164 2024.0.164 2023-10-01 false No description of principal activity true 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08058269 2023-10-01 2024-09-30 08058269 2022-10-01 2023-09-30 08058269 2024-09-30 08058269 2023-09-30 08058269 c:Director1 2023-10-01 2024-09-30 08058269 d:CurrentFinancialInstruments 2024-09-30 08058269 d:CurrentFinancialInstruments 2023-09-30 08058269 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08058269 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08058269 d:ShareCapital 2024-09-30 08058269 d:ShareCapital 2023-09-30 08058269 d:RetainedEarningsAccumulatedLosses 2024-09-30 08058269 d:RetainedEarningsAccumulatedLosses 2023-09-30 08058269 c:FRS102 2023-10-01 2024-09-30 08058269 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08058269 c:FullAccounts 2023-10-01 2024-09-30 08058269 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08058269 d:Subsidiary1 2023-10-01 2024-09-30 08058269 d:Subsidiary1 1 2023-10-01 2024-09-30 08058269 6 2023-10-01 2024-09-30 08058269 e:USDollar 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

| Alcedo Atthis Limited
| Unaudited
| Financial statements
| For the year ended 30 September 2024
| Registered number: 08058269
Alcedo Atthis Limited - Registered number: 08058269
Statement of financial position As at 30 September 2024
|  |  | As restated | As restated
| 2024 | 2024 | 2023 | 2023
Note | $ | $ | $ | $
Fixed assets |  |  |  |  |
Investments | 4 |  | 337,497 |  | 337,497
|  |  | 337,497 |  | 337,497
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 155 |  | 155 |
Cash at bank and in hand |  | 18,139 |  | 539,438 |
|  | 18,294 |  | 539,593 |
Creditors: amounts falling due within one year | 6 | (68,049) |  | (566,198) |
Net current liabilities |  |  | (49,755) |  | (26,605)
Total assets less current liabilities |  |  | 287,742 |  | 310,892
Net assets |  |  | 287,742 |  | 310,892
Capital and reserves |  |  |  |  |
Share capital |  |  | 13 |  | 13
Profit and loss account |  |  | 287,729 |  | 310,879
|  |  | 287,742 |  | 310,892
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. Page 1
Alcedo Atthis Limited - Registered number: 08058269
Statement of financial position (continued) As at 30 September 2024 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 income and retained earnings 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 B Hopson
Director
Date: 4 December 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
Alcedo Atthis Limited
Notes to the financial statements For the year ended 30 September 2024
1. | General information
The company is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business is 130 Wood Street, London, EC2V 6DL. The registered number is 08058269. 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 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 judgement in applying the company's accounting policies. 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is USD. 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 profit or loss
| 2.4 | 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. Page 3
Alcedo Atthis Limited
Notes to the financial statements For the year ended 30 September 2024 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Unlisted investments in subsidiary companies are measured at cost less accumulated impairment.
| 2.6 | 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.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | 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.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary company
|  | $
| Cost or valuation |
| At 1 October 2023 | 337,497
| At 30 September 2024 | 337,497
Page 4
Alcedo Atthis Limited
Notes to the financial statements For the year ended 30 September 2024
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Country of incorporation | Class of shares | Holding
| Vitae Interntional Accounting Services Private Ltd | India | Ordinary | 74.5%
| The registered address for Vitae International Accounting Services Private Ltd is 39, Ramakrishna Nagar New Siddhapudur Coimbatore - 641044, India.
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | $ | $
| Other debtors | 155 | 155
|  | 155 | 155
6. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2024 | 2023
|  |  |  |  | $ | $
| Trade creditors | - | 20,531
| Other creditors | 49,662 | 529,659
| Accruals and deferred income | 18,387 | 16,008
|  | 68,049 | 566,198
7. | Prior year adjustment
During the year it was discovered that the amount declared as dividends in prior periods was understated. Accounting for this error relating to prior periods had the following impact in the year ended 30 September 2023: - Increase dividends declared by £21,663 - Increase other creditors by £21,663
Page 5