Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2020-12-14truefalseNo description of principal activity4true 13080325 2020-12-13 13080325 2020-12-14 2021-12-31 13080325 2020-01-01 2020-12-13 13080325 2021-12-31 13080325 c:Director2 2020-12-14 2021-12-31 13080325 d:CurrentFinancialInstruments 2021-12-31 13080325 d:Non-currentFinancialInstruments 2021-12-31 13080325 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 13080325 d:Non-currentFinancialInstruments d:AfterOneYear 2021-12-31 13080325 d:ShareCapital 2021-12-31 13080325 d:RetainedEarningsAccumulatedLosses 2021-12-31 13080325 c:FRS102 2020-12-14 2021-12-31 13080325 c:AuditExempt-NoAccountantsReport 2020-12-14 2021-12-31 13080325 c:FullAccounts 2020-12-14 2021-12-31 13080325 c:PrivateLimitedCompanyLtd 2020-12-14 2021-12-31 13080325 2 2020-12-14 2021-12-31 13080325 6 2020-12-14 2021-12-31 iso4217:GBP xbrli:pure

Registered number: 13080325









LUTHIER HERIOT RENEWABLES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2021

 
LUTHIER HERIOT RENEWABLES LIMITED
REGISTERED NUMBER: 13080325

BALANCE SHEET
AS AT 31 DECEMBER 2021

2021
Note
£

Fixed assets
  

Investments
 4 
2,000,000

  
2,000,000

Current assets
  

Debtors: amounts falling due after more than one year
 5 
11,703,342

  
11,703,342

Creditors: amounts falling due within one year
 6 
(2,667)

Net current assets
  
 
 
11,700,675

Total assets less current liabilities
  
13,700,675

Creditors: amounts falling due after more than one year
  
(13,702,345)

  

Net (liabilities)/assets
  
(1,670)


Capital and reserves
  

Called up share capital 
  
1,000

Profit and loss account
  
(2,670)

  
(1,670)


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 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: 




J Kaplan
Page 1

 
LUTHIER HERIOT RENEWABLES LIMITED
REGISTERED NUMBER: 13080325
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2021

Director

Date: 14 September 2022

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

Page 2

 
LUTHIER HERIOT RENEWABLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

1.


General information

Luthier Heriot Renewables Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors' report. 

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

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors have adopted the going concern basis of accounting in preparing the financial statements.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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

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.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

Page 3

 
LUTHIER HERIOT RENEWABLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

3.


Employees

The average monthly number of employees, including directors, during the period was 4.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
2,000,000



At 31 December 2021
2,000,000





5.


Debtors


Due after more than one year

Due from participating interests
11,703,342

11,703,342



6.


Creditors: Amounts falling due within one year

2021
£

Accruals and deferred income
2,667

2,667



7.


Creditors: Amounts falling due after more than one year

2021
£

Amounts owed to group undertakings
13,702,345

13,702,345


Page 4

 
LUTHIER HERIOT RENEWABLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

8.


Related party transactions

In creditors, there are amounts owed to parent companies of £13,702,345. Interest of between 0-24% is charged on this loan.

 
Page 5