Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31No description of principal activitytruefalse2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-012true 02237830 2022-04-01 2023-03-31 02237830 2021-04-01 2022-03-31 02237830 2023-03-31 02237830 2022-03-31 02237830 c:Director1 2022-04-01 2023-03-31 02237830 d:FurnitureFittings 2022-04-01 2023-03-31 02237830 d:Goodwill 2022-04-01 2023-03-31 02237830 d:CurrentFinancialInstruments 2023-03-31 02237830 d:CurrentFinancialInstruments 2022-03-31 02237830 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02237830 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 02237830 d:ShareCapital 2023-03-31 02237830 d:ShareCapital 2022-03-31 02237830 d:RetainedEarningsAccumulatedLosses 2023-03-31 02237830 d:RetainedEarningsAccumulatedLosses 2022-03-31 02237830 c:FRS102 2022-04-01 2023-03-31 02237830 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 02237830 c:FullAccounts 2022-04-01 2023-03-31 02237830 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 02237830









HARPLAN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
HARPLAN LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6


 
HARPLAN LIMITED
REGISTERED NUMBER: 02237830

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
19,025
9,511

Cash at bank and in hand
 5 
58,942
74,329

  
77,967
83,840

Creditors: amounts falling due within one year
 6 
(53,718)
(54,230)

Net current assets
  
 
 
24,249
 
 
29,610

Total assets less current liabilities
  
24,249
29,610

  

Net assets
  
24,249
29,610


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
24,199
29,560

  
24,249
29,610


Page 1

 
HARPLAN LIMITED
REGISTERED NUMBER: 02237830
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

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 income and retained earnings 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: 




................................................
R Harris
Director

Date: 26 October 2023

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

Page 2

 
HARPLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Harplan Limited is a private company limited by shares. The company is incorporated in England and Wales and the company registration number is 02237830.  The registered office is Aston House, Cornwall Avenue, London N3 1LF. 

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 corporation 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 United Kingdom where the Company operates and generates income.

Page 3

 
HARPLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
Fully depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.

 
2.7

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 4

 
HARPLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Trade debtors
19,025
9,511

19,025
9,511



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
58,942
74,329

58,942
74,329


Page 5

 
HARPLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
7,023
7,014

Other taxation and social security
13,207
10,984

Other creditors
33,488
36,232

53,718
54,230


 
Page 6