Caseware UK (AP4) 2023.0.135 2023.0.135 2025-09-30 2025-09-30 No description of principal activity false true 2024-10-01 false 1 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15153293 2024-10-01 2025-09-30 15153293 2023-09-21 2024-09-30 15153293 2025-09-30 15153293 2024-09-30 15153293 c:Director1 2024-10-01 2025-09-30 15153293 d:CurrentFinancialInstruments 2025-09-30 15153293 d:CurrentFinancialInstruments 2024-09-30 15153293 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15153293 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15153293 d:ShareCapital 2025-09-30 15153293 d:ShareCapital 2024-09-30 15153293 d:RetainedEarningsAccumulatedLosses 2025-09-30 15153293 d:RetainedEarningsAccumulatedLosses 2024-09-30 15153293 c:FRS102 2024-10-01 2025-09-30 15153293 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15153293 c:FullAccounts 2024-10-01 2025-09-30 15153293 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15153293 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 15153293 ALISSYA LONDON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2025
ALISSYA LONDON LIMITED REGISTERED NUMBER:15153293
BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | - |  | 7,891 |
Cash at bank and in hand |  | 17,143 |  | 13,122 |
|  | 17,143 |  | 21,013 |
Creditors: amounts falling due within one year |  | (8,169) |  | (9,493) |
Net current assets |  |  | 8,974 |  | 11,520
Net assets |  |  | 8,974 |  | 11,520
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 8,874 |  | 11,420
|  |  | 8,974 |  | 11,520
The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 14 November 2025.
K L Holmes
Director
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ALISSYA LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Alissya London Limited is incorporated and domiciled in England and Wales. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.4 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans with related parties. Page 2
ALISSYA LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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 balance sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 4,563 | 5,550
| Other creditors | 1,266 | 1,603
| Accruals and deferred income | 2,340 | 2,340
|  | 8,169 | 9,493
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