Caseware UK (AP4) 2022.0.179 2022.0.179 2023-11-302023-11-30falseNo description of principal activityfalsetrue2022-06-0620The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14153012 2022-06-05 14153012 2022-06-06 2023-11-30 14153012 2021-12-01 2022-06-05 14153012 2023-11-30 14153012 c:Director1 2022-06-06 2023-11-30 14153012 d:ComputerEquipment 2022-06-06 2023-11-30 14153012 d:ComputerEquipment 2023-11-30 14153012 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-06-06 2023-11-30 14153012 d:CurrentFinancialInstruments 2023-11-30 14153012 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14153012 d:ShareCapital 2023-11-30 14153012 d:RetainedEarningsAccumulatedLosses 2023-11-30 14153012 c:OrdinaryShareClass1 2022-06-06 2023-11-30 14153012 c:OrdinaryShareClass1 2023-11-30 14153012 c:FRS102 2022-06-06 2023-11-30 14153012 c:AuditExempt-NoAccountantsReport 2022-06-06 2023-11-30 14153012 c:FullAccounts 2022-06-06 2023-11-30 14153012 c:PrivateLimitedCompanyLtd 2022-06-06 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 14153012







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 NOVEMBER 2023


HERTS DESIGN AND CREATIVE SERVICES LTD






































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HERTS DESIGN AND CREATIVE SERVICES LTD
REGISTERED NUMBER:14153012



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
Note
£

Fixed assets
  

Tangible assets
 3 
1,902

  
1,902

Current assets
  

Cash at bank and in hand
  
5,966

  
5,966

Creditors: Amounts Falling Due Within One Year
 4 
(6,799)

Net current (liabilities)/assets
  
 
 
(833)

Total assets less current liabilities
  
1,069

  

Net assets
  
1,069


Capital and reserves
  

Called up share capital 
 5 
2

Profit and loss account
  
1,067

  
1,069


Page 1

 


HERTS DESIGN AND CREATIVE SERVICES LTD
REGISTERED NUMBER:14153012


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

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 period 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 by: 




................................................
M Barrett
Director

Date: 14 March 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


HERTS DESIGN AND CREATIVE SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.Accounting policies

 
1.1

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:

 
1.2

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:

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.

 
1.3

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.

 
1.4

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 3

 


HERTS DESIGN AND CREATIVE SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.Accounting policies (continued)


1.4
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:

Computer equipment
-
20%
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.

 
1.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

 
1.6

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.


2.


Employees

The average monthly number of employees, including directors, during the period was 2.

Page 4

 


HERTS DESIGN AND CREATIVE SERVICES LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

3.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
2,377



At 30 November 2023

2,377



Depreciation


Charge for the period on owned assets
475



At 30 November 2023

475



Net book value



At 30 November 2023
1,902


4.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
1,623

Other taxation and social security
263

Other creditors
3,913

Accruals and deferred income
1,000

6,799



5.


Share capital

2023
£
Allotted, called up and fully paid


2 Ordinary shares of £1.00 each
2


During the year the company issued 2 Ordinary £1 shares at nominal value, these shares rank pari passu in all respects. 

 
Page 5