Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-302023-12-30false2022-12-31Holding company44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11087886 2022-12-31 2023-12-30 11087886 2021-12-31 2022-12-30 11087886 2023-12-30 11087886 2022-12-30 11087886 2021-12-31 11087886 c:Director1 2022-12-31 2023-12-30 11087886 d:CurrentFinancialInstruments 2023-12-30 11087886 d:CurrentFinancialInstruments 2022-12-30 11087886 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-30 11087886 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-30 11087886 d:ShareCapital 2022-12-31 2023-12-30 11087886 d:ShareCapital 2023-12-30 11087886 d:ShareCapital 2021-12-31 2022-12-30 11087886 d:ShareCapital 2022-12-30 11087886 d:ShareCapital 2021-12-31 11087886 d:RetainedEarningsAccumulatedLosses 2022-12-31 2023-12-30 11087886 d:RetainedEarningsAccumulatedLosses 2023-12-30 11087886 d:RetainedEarningsAccumulatedLosses 2021-12-31 2022-12-30 11087886 d:RetainedEarningsAccumulatedLosses 2022-12-30 11087886 d:RetainedEarningsAccumulatedLosses 2021-12-31 11087886 c:FRS102 2022-12-31 2023-12-30 11087886 c:IndependentExaminationCharity 2022-12-31 2023-12-30 11087886 c:FullAccounts 2022-12-31 2023-12-30 11087886 c:PrivateLimitedCompanyLtd 2022-12-31 2023-12-30 11087886 2 2022-12-31 2023-12-30 11087886 4 2022-12-31 2023-12-30 11087886 6 2022-12-31 2023-12-30 iso4217:GBP xbrli:pure

Registered number: 11087886










CORE HOME NATIONS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 DECEMBER 2023

 
CORE HOME NATIONS LIMITED
REGISTERED NUMBER: 11087886

BALANCE SHEET
AS AT 30 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
-
1

  
-
1

Current assets
  

Debtors: amounts falling due within one year
 5 
76,574
902,702

Cash at bank and in hand
 6 
71,161
4,417

  
147,735
907,119

Creditors: amounts falling due within one year
 7 
(117,324)
(792,021)

Net current assets
  
 
 
30,411
 
 
115,098

Total assets less current liabilities
  
30,411
115,099

  

Net assets
  
30,411
115,099


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
30,409
115,097

  
30,411
115,099


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 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 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 26 February 2024.




Craig Humphrey
Director

Page 1

 
CORE HOME NATIONS LIMITED
REGISTERED NUMBER: 11087886

BALANCE SHEET (CONTINUED)
AS AT 30 DECEMBER 2023

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
CORE HOME NATIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 December 2021
2
112,192
112,194


Comprehensive income for the year

Profit for the year

-
2,905
2,905


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
2,905
2,905


Total transactions with owners
-
-
-



At 31 December 2022
2
115,097
115,099


Comprehensive income for the year

Loss for the year

-
(84,688)
(84,688)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(84,688)
(84,688)


Total transactions with owners
-
-
-


At 30 December 2023
2
30,409
30,411


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
CORE HOME NATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

1.


General information

The principal activity of the company was a holding company for renewable energy companies. Following a restructure of the group of which it was a member, it is intended to wind the company up.

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 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 judgment in applying the Company's accounting policies.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
CORE HOME NATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

 
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.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Unpaid directors
4
4

Page 5

 
CORE HOME NATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£





At 31 December 2022
1


Disposed of during the year
(1)



At 30 December 2023
-




Page 6

 
CORE HOME NATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
76,572
897,700

Called up share capital not paid
2
2

Prepayments and accrued income
-
5,000

76,574
902,702



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
71,161
4,417

71,161
4,417



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
3,000

Other creditors
58,551
785,498

Accruals and deferred income
58,773
3,523

117,324
792,021



8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 December 2023 was unqualified.

The audit report was signed on 26 February 2024 by Andrew Fisher BA FCA (Senior Statutory Auditor) on behalf of The Alanbrookes Group Ltd.


Page 7