Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-3132022-06-01falseNo description of principal activity3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11345870 2022-06-01 2023-05-31 11345870 2021-06-01 2022-05-31 11345870 2023-05-31 11345870 2022-05-31 11345870 c:Director1 2022-06-01 2023-05-31 11345870 d:OfficeEquipment 2022-06-01 2023-05-31 11345870 d:OfficeEquipment 2023-05-31 11345870 d:OfficeEquipment 2022-05-31 11345870 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11345870 d:ComputerEquipment 2022-06-01 2023-05-31 11345870 d:ComputerEquipment 2023-05-31 11345870 d:ComputerEquipment 2022-05-31 11345870 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11345870 d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11345870 d:CurrentFinancialInstruments 2023-05-31 11345870 d:CurrentFinancialInstruments 2022-05-31 11345870 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 11345870 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 11345870 d:ShareCapital 2023-05-31 11345870 d:ShareCapital 2022-05-31 11345870 d:RetainedEarningsAccumulatedLosses 2023-05-31 11345870 d:RetainedEarningsAccumulatedLosses 2022-05-31 11345870 c:OrdinaryShareClass1 2022-06-01 2023-05-31 11345870 c:OrdinaryShareClass1 2023-05-31 11345870 c:OrdinaryShareClass1 2022-05-31 11345870 c:FRS102 2022-06-01 2023-05-31 11345870 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11345870 c:FullAccounts 2022-06-01 2023-05-31 11345870 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11345870









HUDSON WILLOW LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2023

 
HUDSON WILLOW LTD
REGISTERED NUMBER: 11345870

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
  
12,233
12,162

Current assets
  

Debtors: amounts falling due within one year
 5 
105,163
41,665

Cash at bank and in hand
  
450,805
274,555

  
555,968
316,220

Creditors: amounts falling due within one year
 6 
(355,157)
(303,573)

Net current assets
  
 
 
200,811
 
 
12,647

Net assets
  
213,044
24,809


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
212,944
24,709

  
213,044
24,809


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 her 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 5 February 2024.


L Jaber
Director

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

Page 1

 
HUDSON WILLOW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Hudson Willow Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office 71-75 Shelton Street, Covent Garden, London, England, WC2H 9JQ.
 

2.Accounting policies

 
2.1

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 reporting date in the countries where the company operates and generates income.

 
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:

Office equipment
-
over 10 years
Computer equipment
-
over 5 years

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.

 
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.

 
2.5

Creditors

Short term creditors are measured at the transaction price.

Page 2

 
HUDSON WILLOW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost


At 1 June 2022
9,293
7,200
16,493


Additions
-
2,815
2,815



At 31 May 2023

9,293
10,015
19,308



Depreciation


At 1 June 2022
1,808
2,523
4,331


Charge for the year on owned assets
929
1,815
2,744



At 31 May 2023

2,737
4,338
7,075



Net book value



At 31 May 2023
6,556
5,677
12,233



At 31 May 2022
7,485
4,677
12,162


5.


Debtors

2023
2022
£
£


Trade debtors
91,663
28,080

Other debtors
-
85

Prepayments and accrued income
13,500
13,500

105,163
41,665


Page 3

 
HUDSON WILLOW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,226
3,788

Corporation tax
45,987
-

Other taxation and social security
3,517
2,517

Other creditors
295,127
292,068

Accruals
7,300
5,200

355,157
303,573



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary share capital shares of £1.00 each
100
100



8.


Related party transactions

At the reporting date, the amount owed to the director by the company is £294,748 (2022: £291,330). No interest has been charged on this amount and it is repayable on demand.


9.


Controlling party

The company is controlled by L Jaber, sole shareholder and director of the company.

 
Page 4