Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-312020-12-15No description of principal activitytruefalse1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13083522 2020-12-14 13083522 2020-12-15 2021-12-31 13083522 2019-12-15 2020-12-14 13083522 2021-12-31 13083522 c:Director1 2020-12-15 2021-12-31 13083522 d:CurrentFinancialInstruments 2021-12-31 13083522 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 13083522 d:ShareCapital 2021-12-31 13083522 d:RetainedEarningsAccumulatedLosses 2021-12-31 13083522 c:OrdinaryShareClass1 2020-12-15 2021-12-31 13083522 c:OrdinaryShareClass1 2021-12-31 13083522 c:OrdinaryShareClass2 2020-12-15 2021-12-31 13083522 c:OrdinaryShareClass2 2021-12-31 13083522 c:OrdinaryShareClass3 2020-12-15 2021-12-31 13083522 c:OrdinaryShareClass3 2021-12-31 13083522 c:FRS102 2020-12-15 2021-12-31 13083522 c:AuditExempt-NoAccountantsReport 2020-12-15 2021-12-31 13083522 c:FullAccounts 2020-12-15 2021-12-31 13083522 c:PrivateLimitedCompanyLtd 2020-12-15 2021-12-31 13083522 6 2020-12-15 2021-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13083522









MERETE HASS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2021

 
MERETE HASS LTD
REGISTERED NUMBER: 13083522

BALANCE SHEET
AS AT 31 DECEMBER 2021

2021
Note
£

Fixed assets
  

Investments
 4 
87,081

  
87,081

Current assets
  

Cash at bank and in hand
 5 
74,000

  
74,000

Creditors: amounts falling due within one year
 6 
(45,255)

Net current assets
  
 
 
28,745

Total assets less current liabilities
  
115,826

  

Net assets
  
115,826


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
115,726

  
115,826


Page 1

 
MERETE HASS LTD
REGISTERED NUMBER: 13083522
    
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 period 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 by: 




Merete Hass
Director

Date: 12 September 2022

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
MERETE HASS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

1.


General information

Merete Hass Ltd, 13083522, is a private limited company, limited by shares, incorporated in England and Wales, with a registered office address of Belmont House, Shrewsbury Business Park, Shrewsbury, SY2 6LG.

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
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.

Page 3

 
MERETE HASS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

2.Accounting policies (continued)

 
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.

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.

 
2.5

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.

 
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

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
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.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4

 
MERETE HASS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

4.


Fixed asset investments





Investment in Heath Equine Veterinary Practice LLP

£



Cost or valuation


Additions
87,081



At 31 December 2021
87,081





5.


Cash and cash equivalents

2021
£

Cash at bank and in hand
74,000

74,000



6.


Creditors: Amounts falling due within one year

2021
£

Corporation tax
28,301

Other creditors
15,340

Accruals and deferred income
1,614

45,255


Page 5

 
MERETE HASS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

7.


Share capital

2021
£
Allotted, called up and fully paid


90 Ordinary A shares of £1.00 each
90
5 Ordinary B shares of £1.00 each
5
5 Ordinary C shares of £1.00 each
5

100


On 15 December 2020, the date of incorporation, 100 shares were issued.

 
Page 6