Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-31false0No description of principal activitytrue2021-01-010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08048390 2021-01-01 2021-12-31 08048390 2020-01-01 2020-12-31 08048390 2021-12-31 08048390 2020-12-31 08048390 c:Director1 2021-01-01 2021-12-31 08048390 d:CurrentFinancialInstruments 2021-12-31 08048390 d:CurrentFinancialInstruments 2020-12-31 08048390 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 08048390 d:CurrentFinancialInstruments d:WithinOneYear 2020-12-31 08048390 d:ShareCapital 2021-12-31 08048390 d:ShareCapital 2020-12-31 08048390 d:RetainedEarningsAccumulatedLosses 2021-12-31 08048390 d:RetainedEarningsAccumulatedLosses 2020-12-31 08048390 c:OrdinaryShareClass1 2021-01-01 2021-12-31 08048390 c:OrdinaryShareClass1 2021-12-31 08048390 c:OrdinaryShareClass1 2020-12-31 08048390 c:OrdinaryShareClass2 2021-01-01 2021-12-31 08048390 c:OrdinaryShareClass2 2021-12-31 08048390 c:OrdinaryShareClass2 2020-12-31 08048390 c:FRS102 2021-01-01 2021-12-31 08048390 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 08048390 c:FullAccounts 2021-01-01 2021-12-31 08048390 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 08048390 6 2021-01-01 2021-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08048390










SR & HM SHAW LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

 
SR & HM SHAW LTD
REGISTERED NUMBER: 08048390

BALANCE SHEET
AS AT 31 DECEMBER 2021

2021
2020
Note
£
£

Fixed assets
  

Investments
 4 
643,879
722,001

  
643,879
722,001

Current assets
  

Cash at bank and in hand
 5 
68
81

  
68
81

Creditors: amounts falling due within one year
 6 
(77,988)
(69,826)

Net current liabilities
  
 
 
(77,920)
 
 
(69,745)

Total assets less current liabilities
  
565,959
652,256

  

Net assets
  
565,959
652,256


Capital and reserves
  

Called up share capital 
  
500,100
500,100

Profit and loss account
  
65,859
152,156

  
565,959
652,256


Page 1

 
SR & HM SHAW LTD
REGISTERED NUMBER: 08048390
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2021

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 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 on 8 September 2022.




Mr S R Shaw
Director

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

Page 2

 
SR & HM SHAW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1.


General information

SR & HM Shae Ltd, 08048390, is a private limited company, limited by shares, incorporated in England and Wales, with a registered office address and principal place of business at Unit 1 Whitefield Road, Bredbury, Stockport, Cheshire, SK6 2QR.

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

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:

Turnover comprises revenue recognised by the company in respect of in respect of its share of the accounting profit and losses from its investment in Diaquip, a trading partnership.

 
2.3

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.

 
2.4

Valuation of investments

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

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.

Page 3

 
SR & HM SHAW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.


Employees

The average monthly number of employees, including directors, during the year was 0 (2020 - 0).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2021
722,001


Additions
1,000


Disposals
(79,122)



At 31 December 2021
643,879





5.


Cash and cash equivalents

2021
2020
£
£

Cash at bank and in hand
68
81

68
81


Page 4

 
SR & HM SHAW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

6.


Creditors: Amounts falling due within one year

2021
2020
£
£

Other taxation and social security
-
12,634

Other creditors
76,968
56,238

Accruals and deferred income
1,020
954

77,988
69,826



7.


Share capital

2021
2020
£
£
Allotted, called up and fully paid



100 (2020 - 100) Ordinary shares of £1.00 each
100
100
500,000 (2020 - 500,000) Deferred shares of £1.00 each
500,000
500,000

500,100

500,100


 
Page 5