Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-312022-01-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09062216 2022-01-01 2022-12-31 09062216 2021-01-01 2021-12-31 09062216 2022-12-31 09062216 2021-12-31 09062216 c:Director1 2022-01-01 2022-12-31 09062216 c:Director2 2022-01-01 2022-12-31 09062216 d:OfficeEquipment 2022-01-01 2022-12-31 09062216 d:OfficeEquipment 2022-12-31 09062216 d:OfficeEquipment 2021-12-31 09062216 d:CurrentFinancialInstruments 2022-12-31 09062216 d:CurrentFinancialInstruments 2021-12-31 09062216 d:Non-currentFinancialInstruments 2022-12-31 09062216 d:Non-currentFinancialInstruments 2021-12-31 09062216 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09062216 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 09062216 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 09062216 d:Non-currentFinancialInstruments d:AfterOneYear 2021-12-31 09062216 d:ShareCapital 2022-12-31 09062216 d:ShareCapital 2021-12-31 09062216 d:RetainedEarningsAccumulatedLosses 2022-12-31 09062216 d:RetainedEarningsAccumulatedLosses 2021-12-31 09062216 c:OrdinaryShareClass1 2022-01-01 2022-12-31 09062216 c:OrdinaryShareClass1 2022-12-31 09062216 c:OrdinaryShareClass1 2021-12-31 09062216 c:FRS102 2022-01-01 2022-12-31 09062216 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 09062216 c:FullAccounts 2022-01-01 2022-12-31 09062216 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09062216









HARRIS HANSON & PARTNERS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
HARRIS HANSON & PARTNERS LIMITED
REGISTERED NUMBER: 09062216

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,575
-

  
1,575
-

Current assets
  

Debtors: amounts falling due within one year
 5 
121,644
111,844

Cash at bank and in hand
 6 
43,902
58,987

  
165,546
170,831

Creditors: amounts falling due within one year
 7 
(111,645)
(99,064)

Net current assets
  
 
 
53,901
 
 
71,767

Total assets less current liabilities
  
55,476
71,767

Creditors: amounts falling due after more than one year
 8 
(34,167)
(44,167)

  

Net assets
  
21,309
27,600


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
21,209
27,500

  
21,309
27,600


Page 1

 
HARRIS HANSON & PARTNERS LIMITED
REGISTERED NUMBER: 09062216
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

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 year 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 statement of comprehensive income 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 November 2023.




J G Harris
The Hon R W Hanson
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
HARRIS HANSON & PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Harris Hanson & Partners Limited is a private company limited by shares and is incorporated and domiciled in England and Wales. The address of the company’s registered office is 101 New Cavendish Street, London W1W 6XH.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
HARRIS HANSON & PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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.

 
2.6

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.

Page 4

 
HARRIS HANSON & PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Office equipment
-
25%
on cost

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 (2021 - 2).

Page 5

 
HARRIS HANSON & PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2022
3,255


Additions
1,575



At 31 December 2022

4,830



Depreciation


At 1 January 2022
3,255



At 31 December 2022

3,255



Net book value



At 31 December 2022
1,575



At 31 December 2021
-


5.


Debtors

2022
2021
£
£


Other debtors
121,044
111,244

Prepayments and accrued income
600
600

121,644
111,844


.


6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
43,901
58,985

43,901
58,985


Page 6

 
HARRIS HANSON & PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
1,800
1,800

Corporation tax
60,720
94,276

Other creditors
44,325
348

Accruals and deferred income
4,800
2,640

111,645
99,064



8.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
34,167
44,167

34,167
44,167


Page 7

 
HARRIS HANSON & PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

9.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



100 (2021 - 100) Ordinary shares shares of £1.00 each
100
100



10.


Related party transactions

During the year, management fees of £62,500 were charged by Sport & Artist Management Limited, a company with the same directors and under common control. 
An amount of £121,044 (2021: £111,244) was owed by them and is included within debtors at the balance sheet date.
The Directors had the following balances at the year end:
J G Harris                £44,304 Cr    (2021: £327 Cr)
The Hon R W Hanson    £20 Cr          (2021: £20 Cr)

 
Page 8