Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-302holding company22022-10-01truefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13809333 2022-10-01 2023-09-30 13809333 1 2022-10-01 2023-09-30 13809333 2021-12-20 2022-09-30 13809333 2023-09-30 13809333 2022-09-30 13809333 d:Director2 2022-10-01 2023-09-30 13809333 c:CurrentFinancialInstruments 2023-09-30 13809333 c:CurrentFinancialInstruments 2022-09-30 13809333 c:Non-currentFinancialInstruments 2023-09-30 13809333 c:Non-currentFinancialInstruments 2022-09-30 13809333 c:CurrentFinancialInstruments c:WithinOneYear 2023-09-30 13809333 c:CurrentFinancialInstruments c:WithinOneYear 2022-09-30 13809333 c:Non-currentFinancialInstruments c:AfterOneYear 2023-09-30 13809333 c:Non-currentFinancialInstruments c:AfterOneYear 2022-09-30 13809333 c:ShareCapital 2023-09-30 13809333 c:ShareCapital 2022-09-30 13809333 d:FRS102 2022-10-01 2023-09-30 13809333 d:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 13809333 d:FullAccounts 2022-10-01 2023-09-30 13809333 d:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 13809333 6 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 13809333










T & R HAWLEY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
T & R HAWLEY LIMITED
REGISTERED NUMBER: 13809333

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2,068,864
2,068,864

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Creditors: amounts falling due within one year
 6 
(1,293,864)
(1,193,864)

Net current liabilities
  
 
 
(1,293,764)
 
 
(1,193,764)

Total assets less current liabilities
  
775,100
875,100

Creditors: amounts falling due after more than one year
 7 
(775,000)
(875,000)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


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 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 on 7 February 2024.



T M Hawley
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
T & R HAWLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

T & R Hawley Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 13809333). Its registered office is 42-44 Nottingham Road, Mansfield, Nottinghamshire, NG18 1BL. The principal activity of the Company throughout the year continued to be that of a Holding Company.

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 Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the  future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.4

Current taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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 2

 
T & R HAWLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 October 2022
2,068,864



At 30 September 2023
2,068,864






Net book value



At 30 September 2023
2,068,864



At 30 September 2022
2,068,864

The investment is in B. N. Gibson Holdings Limited, a company incorporated in England & Wales in which the Company owns 100% of the ordinary share capital. For the year ended 30 September 2023, B.N. Gibson Holdings Limited had an aggregate share capital and reserves of £1,530,700 (2022: £1,530,700) and made a profit after tax of £118,894 (2022: £57,434).
On 7 March 2022 the Company entered into an intra group guarantee with B. N. Gibson Limited, B.N.Gibson Holdings Limited and the former shareholders in respect of certain liabilities owed by T&RHawley Limited to the former shareholders.


5.


Debtors

2023
2022
£
£


Other debtors
100
100


Page 3

 
T & R HAWLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,151,398
1,080,468

Other creditors
138,396
113,396

Accruals
4,070
-

1,293,864
1,193,864



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other creditors
775,000
875,000



8.


Controlling party

The Company is controlled by T & R Hawley by virtue of their shareholdings.

 
Page 4