Caseware UK (AP4) 2020.0.247 2020.0.247 2022-02-282022-02-282021-03-01Holding Company22falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05582205 2021-03-01 2022-02-28 05582205 2020-03-01 2021-02-28 05582205 2022-02-28 05582205 2021-02-28 05582205 c:Director1 2021-03-01 2022-02-28 05582205 d:CurrentFinancialInstruments 2022-02-28 05582205 d:CurrentFinancialInstruments 2021-02-28 05582205 d:Non-currentFinancialInstruments 2022-02-28 05582205 d:Non-currentFinancialInstruments 2021-02-28 05582205 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 05582205 d:CurrentFinancialInstruments d:WithinOneYear 2021-02-28 05582205 d:Non-currentFinancialInstruments d:AfterOneYear 2022-02-28 05582205 d:Non-currentFinancialInstruments d:AfterOneYear 2021-02-28 05582205 d:ShareCapital 2022-02-28 05582205 d:ShareCapital 2021-02-28 05582205 d:RetainedEarningsAccumulatedLosses 2022-02-28 05582205 d:RetainedEarningsAccumulatedLosses 2021-02-28 05582205 c:FRS102 2021-03-01 2022-02-28 05582205 c:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 05582205 c:FullAccounts 2021-03-01 2022-02-28 05582205 c:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 05582205 6 2021-03-01 2022-02-28 iso4217:GBP xbrli:pure

Registered number: 05582205










NDH ENTERPRISES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2022

 
NDH ENTERPRISES LIMITED
REGISTERED NUMBER: 05582205

BALANCE SHEET
AS AT 28 FEBRUARY 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 3 
1,242,796
1,242,796

  
1,242,796
1,242,796

Current assets
  

Debtors: amounts falling due within one year
 4 
1,063,568
1,228,383

Cash at bank and in hand
 5 
15,798
16,529

  
1,079,366
1,244,912

Creditors: amounts falling due within one year
 6 
(165,278)
(165,432)

Net current assets
  
 
 
914,088
 
 
1,079,480

Total assets less current liabilities
  
2,156,884
2,322,276

Creditors: amounts falling due after more than one year
 7 
(1,545,025)
(1,666,875)

  

Net assets
  
611,859
655,401


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
611,759
655,301

  
611,859
655,401


Page 1

 
NDH ENTERPRISES LIMITED
REGISTERED NUMBER: 05582205
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2022

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 profit and loss account 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 N D Hunt
Director

Date: 13 August 2022

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

Page 2

 
NDH ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2022

1.


General information

NDH Enterprises Limited is a private company limited by share capital, incorporated in England and Wales, registration number 05582205. The address of the registered office is 37 Warren Street, London W1T 6AD. 

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 the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

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.

 
2.6

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.

Page 3

 
NDH ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2022

2.Accounting policies (continued)

 
2.8

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.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 March 2021
1,242,796



At 28 February 2022
1,242,796





4.


Debtors

2022
2021
£
£


Amounts owed by group undertakings (note 9)
1,063,568
1,228,383

1,063,568
1,228,383



5.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
15,798
16,529

15,798
16,529


Page 4

 
NDH ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank loans
163,478
163,632

Accruals
1,800
1,800

165,278
165,432



7.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
1,545,025
1,666,875

1,545,025
1,666,875



8.


Controlling party

The company was under the control of the directors Mr N D Hunt and Mrs Y Hunt, by virtue of the fact that between them they own 100% of the issued share capital. 

 
Page 5