Caseware UK (AP4) 2023.0.135 2023.0.135 2022-10-01trueNo description of principal activity11truetrue 03062258 2022-10-01 2023-09-30 03062258 2021-10-01 2022-09-30 03062258 2023-09-30 03062258 2022-09-30 03062258 c:Director1 2022-10-01 2023-09-30 03062258 d:CurrentFinancialInstruments 2023-09-30 03062258 d:CurrentFinancialInstruments 2022-09-30 03062258 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03062258 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 03062258 d:ShareCapital 2023-09-30 03062258 d:ShareCapital 2022-09-30 03062258 d:RetainedEarningsAccumulatedLosses 2023-09-30 03062258 d:RetainedEarningsAccumulatedLosses 2022-09-30 03062258 c:EntityHasNeverTraded 2022-10-01 2023-09-30 03062258 c:FRS102 2022-10-01 2023-09-30 03062258 c:Audited 2022-10-01 2023-09-30 03062258 c:FullAccounts 2022-10-01 2023-09-30 03062258 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 03062258 c:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 03062258 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 03062258









HMG Coatings (London) Limited









Financial statements

Information for filing with the registrar

for the year ended 30 September 2023

 
HMG Coatings (London) Limited
Registered number: 03062258

Balance sheet
As at 30 September 2023

2023
2022
Note
£
£

  

  

Creditors: amounts falling due within one year
 3 
(1,656)
(1,656)

Net current liabilities
  
 
 
(1,656)
 
 
(1,656)

  

Net liabilities
  
(1,656)
(1,656)


Capital and reserves
  

Called up share capital 
  
350,000
350,000

Profit and loss account
  
(351,656)
(351,656)

  
(1,656)
(1,656)


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: 


S P Crossman
Director
Date: 22 April 2024


The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
HMG Coatings (London) Limited
 
 
 
Notes to the financial statements
for the year ended 30 September 2023

1.


General information

HMG Coatings (London) Limited is a private company limited by shares, incorporated in England and Wales. The address of the registered office and the principal place of business is Riverside Works, Collyhurst Road, Manchester, M40 7RU.  The company's registered number is 03062258.
The company ceased trading on 31 July 2019, by which point all trade had been transferred to a fellow subsidiary company, HMG Paints Limited. 

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.

 
2.2

Going concern

The company ceased trading on 31 July 2019, by which point all trade had been transferred to a fellow subsidiary company, HMG Paints Limited. 
The director intends the company to remain a dormant entity for the foreseeable future.  On that basis, the director believes it is appropriate for the financial statements to be prepared on a going concern basis.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.4

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.

Page 2

 
HMG Coatings (London) Limited
 
 
 
Notes to the financial statements
for the year ended 30 September 2023

3.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,656
1,656



4.


Auditors' information

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

The audit report was signed on 22 April 2024 by Helen Besant Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.


5.


Controlling party

The immediate and ultimate parent undertaking and controlling party is H Marcel Guest Limited, a company incorporated in England and Wales. The registered office is Riverside Works, Collyhurst Road, Manchester, M40 7RU.

Page 3