Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-310falsetruetrue2022-07-20No description of principal activity0 14247018 2022-07-19 14247018 2022-07-20 2023-03-31 14247018 2021-04-01 2022-07-19 14247018 2023-03-31 14247018 c:Director3 2022-07-20 2023-03-31 14247018 d:ComputerEquipment 2022-07-20 2023-03-31 14247018 d:ComputerEquipment 2023-03-31 14247018 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-07-20 2023-03-31 14247018 d:CurrentFinancialInstruments 2023-03-31 14247018 d:Non-currentFinancialInstruments 2023-03-31 14247018 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 14247018 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 14247018 d:ShareCapital 2023-03-31 14247018 d:RetainedEarningsAccumulatedLosses 2023-03-31 14247018 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 14247018 c:OrdinaryShareClass1 2022-07-20 2023-03-31 14247018 c:OrdinaryShareClass1 2023-03-31 14247018 c:FRS102 2022-07-20 2023-03-31 14247018 c:Audited 2022-07-20 2023-03-31 14247018 c:FullAccounts 2022-07-20 2023-03-31 14247018 c:PrivateLimitedCompanyLtd 2022-07-20 2023-03-31 14247018 c:SmallCompaniesRegimeForAccounts 2022-07-20 2023-03-31 14247018 e:UnitedKingdom 2022-07-20 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14247018










HARTFORD CARE (9) LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2023

 
HARTFORD CARE (9) LIMITED
REGISTERED NUMBER: 14247018

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
896

Current assets
  

Debtors: amounts falling due within one year
 5 
40,494

Cash at bank and in hand
 6 
4,944

  
45,438

Creditors: amounts falling due within one year
 7 
(2,783)

Net current assets
  
 
 
42,655

Total assets less current liabilities
  
43,551

Creditors: amounts falling due after more than one year
 8 
(105,435)

Net (liabilities)/assets
  
(61,884)


Capital and reserves
  

Called up share capital 
 10 
1

Profit and loss account
  
(61,885)

  
(61,884)


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 6 November 2023.




K A Shaw
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
HARTFORD CARE (9) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

The Company is a private company limited by shares (registered number is  14247018 ) and registered in England and Wales. The address of the registered office and principal place of business is 2nd Floor, Clifton House, Bunnian Place, Basingstoke, Hampshire, RG21 7JE.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
The following principal accounting policies have been applied:

 
2.2

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:

Computer equipment
-
20% - 33%

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.

 
2.3

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.

 
2.4

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 2

 
HARTFORD CARE (9) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.7

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The Company has no employees other than the Directors, who did not receive any remuneration.

Page 3

 
HARTFORD CARE (9) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
935



At 31 March 2023

935



Depreciation


Charge for the period on owned assets
39



At 31 March 2023

39



Net book value



At 31 March 2023
896


5.


Debtors

2023
£


Amounts owed by group undertakings
1

Prepayments and accrued income
40,269

Deferred taxation
224

40,494



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
4,944


Page 4

 
HARTFORD CARE (9) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
1,283

Accruals and deferred income
1,500

2,783



8.


Creditors: Amounts falling due after more than one year

2023
£

Amounts owed to group undertakings
105,435


The intercompany payable is unsecured and fully subordinated to any charges or rights accrued in connection with the Group loan facility. The intercompany payable is repayable on a rolling 367 day basis and accrues no interest.
The bank loan held by Hartford Care Group Limited is secured by an intercompany guarantee over the Group's assets.


9.


Deferred taxation



2023


£






Credited to profit or loss
224



At end of year
224

The deferred tax asset is made up as follows:

2023
£


Origination and reversal of timing differences
224

224

Page 5

 
HARTFORD CARE (9) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

10.


Share capital

2023
£
Authorised, allotted, called up and fully paid


1 Ordinary share of £1.00
1


Upon incorporation of the Company, one ordinary share was issued at a nominal value of £1.


11.


Contingent liabilities

Along with fellow subsidiaries, the Company is a guarantor in the Facilities Agreement, entered into by Hartford Care Group Limited with National Westminster Bank plc. Under this agreement the bank holds a charge over its assets.


12.


Related party transactions

The Company is exempt from disclosing related party transactions with other 100% owned members of the Group headed by Hartford Care Group Limited by virtue of FRS 102 section 33.1A. Balances due to and from members of the Group are disclosed in the notes 5 and 8 respectively.


13.


Controlling party

The ultimate parent company and the smallest and largest group in which the company’s results are consolidated is Hartford Care Group Limited, a company incorporated in England and Wales. The consolidated accounts of Hartford Care Group Limited are available from Companies House, Crown Way, Cardiff, CF14 3UZ.
There is no one ultimate controlling party.


14.


Auditor's information

The auditor's report on the financial statements for the period ended 31 March 2023 was unqualified.

The audit report was signed on 7 November 2023 by Alexander Peal BSc (Hons) FCA DChA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.

Page 6