ACCOUNTS - Final Accounts preparation

Company registration number: 11084312

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	AL CAS INVESTMENTS LTD


AL CAS INVESTMENTS LTD

COMPANY INFORMATION

Directors	Mr A Castledine
	Mr C A Castledine
	Mrs I Castledine-Quinton
	Mrs L H Castledine


Registered number	11084312


Registered office	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


Accountants	Menzies LLP
	Chartered Accountants
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


AL CAS INVESTMENTS LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


AL CAS INVESTMENTS LTD REGISTERED NUMBER:11084312

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,740,517		1,907,064
			1,740,517		1,907,064
Current assets
Debtors: amounts falling due within one year	5	5,122		-
		5,122		-
Creditors: amounts falling due within one year	6	(986,459)		(1,214,592)
Net current liabilities			(981,337)		(1,214,592)
Total assets less current liabilities			759,180		692,472

Net assets			759,180		692,472

Capital and reserves
Called up share capital	1,000	1,000
Share premium account	124,850	124,850
Profit and loss account	633,330	566,622
	759,180	692,472

Page 1


AL CAS INVESTMENTS LTD REGISTERED NUMBER:11084312

STATEMENT OF FINANCIAL POSITION (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 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:

Mr A Castledine

Director

Date: 12 December 2025

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

Page 2


AL CAS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Al Cas Investments Ltd is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. The company has no principal place of business.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

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.

2.3

Turnover

Turnover consists of returns on investments received during the year since the principal activity of the company is that of the management and holding of investments within managed funds.
Interest receivable from investments is included in the profit and loss account to the extent that they are realised. A transfer is made between the profit and loss and revaluation reserves for any revaluation relating to a previously revalued asset which has now been disposed of.

2.4

Interest income

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

Page 3


AL CAS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

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.

2.6

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 April 2024	1,907,064
	Additions	325,324
	Disposals	(498,818)
	Revaluations	6,947
	At 31 March 2025	1,740,517

Page 4


AL CAS INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Prepayments and accrued income	5,122	-
	5,122	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	12,401	1,670
Other creditors	964,389	1,203,789
Accruals and deferred income	9,669	9,133
	986,459	1,214,592

Included within other creditors due within one year is an amount of £964,389 (2024: £1,203,789) owed to directors. This amount is interest-free and any repayments must be declared before payment is made.

7.Other financial commitments

The company has a credit facility of £500,000 with the bank which is secured with a fixed charge over the company's assets. At the year end, no drawdowns on this facility have been made.

Page 5