Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2026-05-15 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.false true 2025-04-01 1 1 true false 14365225 2025-04-01 2026-03-31 14365225 2024-04-01 2025-03-31 14365225 2026-03-31 14365225 2025-03-31 14365225 c:Director1 2025-04-01 2026-03-31 14365225 d:CurrentFinancialInstruments 2026-03-31 14365225 d:CurrentFinancialInstruments 2025-03-31 14365225 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 14365225 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14365225 d:ShareCapital 2026-03-31 14365225 d:ShareCapital 2025-03-31 14365225 d:RetainedEarningsAccumulatedLosses 2026-03-31 14365225 d:RetainedEarningsAccumulatedLosses 2025-03-31 14365225 c:OrdinaryShareClass1 2025-04-01 2026-03-31 14365225 c:OrdinaryShareClass1 2026-03-31 14365225 c:OrdinaryShareClass1 2025-03-31 14365225 c:FRS102 2025-04-01 2026-03-31 14365225 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14365225 c:FullAccounts 2025-04-01 2026-03-31 14365225 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14365225 6 2025-04-01 2026-03-31 14365225 2 2026-03-31 14365225 2 2025-03-31 14365225 f:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14365225 ALYSSIA INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
ALYSSIA INVESTMENTS LTD REGISTERED NUMBER: 14365225 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 250,000 |  | 300,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 6,226 |  | 11,243 |
Cash at bank and in hand | 6 | 82,582 |  | 5,155 |
|  | 88,808 |  | 16,398 |
Creditors: amounts falling due within one year | 7 | (268,574) |  | (268,839) |
Net current liabilities |  |  | (179,766) |  | (252,441)
Total assets less current liabilities |  |  | 70,234 |  | 47,559
Net assets |  |  | 70,234 |  | 47,559
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 70,134 |  | 47,459
Total equity |  |  | 70,234 |  | 47,559
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 year 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. Page 1
ALYSSIA INVESTMENTS LTD REGISTERED NUMBER: 14365225 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A R Feldman
Director
Date: 15 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
ALYSSIA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Alyssia Investments Ltd is a private company limited by shares and registered in England and Wales. Its registered office address is Aston House, Cornwall Avenue, London, N3 1LF. The financial statements are presented in Sterling (£), rounded to the nearest £1. 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 | Going concern
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | 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. Revenue represents interest payable on loans made by the company.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 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 balance sheet date in the countries where the company operates and generates income.
| 2.6 | Valuation of investments
Unlisted investments, being financing loans made to unrelated businesses, are measured at cost less accumulated impairment. Page 3
ALYSSIA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the Page 4
ALYSSIA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.11 | Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
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ALYSSIA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2025 | 300,000
| Disposals | (50,000)
| At 31 March 2026 | 250,000
| Net book value |
| At 31 March 2026 | 250,000
| At 31 March 2025 | 300,000
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 6,226 | 11,243
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 82,582 | 5,155
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ALYSSIA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 7,559 | 6,824
| Other creditors | 259,935 | 260,935
| Accruals and deferred income | 1,080 | 1,080
|  | 268,574 | 268,839
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| During the year the director made payments on behalf of the company totalling £Nil (2025 - £60,000) and was repaid £1,000 (2025 - £Nil). As at the balance sheet date the director was owed £259,935 (2025 -£260,935).
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