Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 true false No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-03-01 2 false false 15518086 2024-02-29 15518086 2024-03-01 2025-02-28 15518086 2023-03-01 2024-02-29 15518086 2025-02-28 15518086 c:Director1 2024-03-01 2025-02-28 15518086 d:FreeholdInvestmentProperty 2024-03-01 2025-02-28 15518086 d:FreeholdInvestmentProperty 2025-02-28 15518086 d:CurrentFinancialInstruments 2025-02-28 15518086 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 15518086 d:ShareCapital 2025-02-28 15518086 d:RetainedEarningsAccumulatedLosses 2025-02-28 15518086 c:OrdinaryShareClass1 2024-03-01 2025-02-28 15518086 c:OrdinaryShareClass1 2025-02-28 15518086 c:FRS102 2024-03-01 2025-02-28 15518086 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 15518086 c:FullAccounts 2024-03-01 2025-02-28 15518086 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 15518086 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15518086 ALMINA UK LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 28 FEBRUARY 2025
ALMINA UK LTD REGISTERED NUMBER: 15518086 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property | 4 |  | 923,790
|  |  | 923,790
Current assets |  |  |
Cash at bank and in hand | 5 | 819 |
|  | 819 |
Creditors: amounts falling due within one year | 6 | (925,465) |
Net current (liabilities)/assets |  |  | (924,646)
Total assets less current liabilities |  |  | (856)
Net (liabilities)/assets |  |  | (856)
Capital and reserves |  |  |
Called up share capital | 7 |  | 100
Profit and loss account |  |  | (956)
|  |  | (856)
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 period 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 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 23 February 2026.
Memet Sahin
Director
Page 1
ALMINA UK LTD REGISTERED NUMBER: 15518086 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The notes on pages 3 to 5 form part of these financial statements. Page 2
ALMINA UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
1. | General information
ALMINA UK LTD is a private company limited by share capital, incorporated in England and Wales, registration number 15518086. The address of the registered office is 291 Green Lanes, Palmers Green, London, N13 4XS. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | Going concern
These accounts have been prepared on the going concern basis. As the company is in its first year of trading, the directors and shareholders have confirmed their intention to continue to provide financial support to the company for the foreseeable future.
| 2.3 | Revenue
Rental income from investment properties is recognised on a straight-line basis over the term of the lease. The revenue recognition commences when the tenant takes possession or controls the physical use of the lease space.
| 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 balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the Director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 3
ALMINA UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 923,790
| At 28 February 2025 | 923,790
The 2025 valuations were made by the Director, on a fair value basis.
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 819
|  | 819
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ALMINA UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 466
| Other creditors | 923,799
| Accruals and deferred income | 1,200
|  | 925,465
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
100 Ordinary shares of £1 each have been allotted, called up and fully paid in the period.
8. | Related party transactions
| Included within Other Creditors due in less than one year are loan amounts of £903,000 due to the Directors. The loan is unsecured, free of interest and repayable on demand.
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