Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-07-01falseNo description of principal activity22truetrue 09393149 2022-07-01 2023-06-30 09393149 2021-07-01 2022-06-30 09393149 2023-06-30 09393149 2022-06-30 09393149 c:Director2 2022-07-01 2023-06-30 09393149 d:OfficeEquipment 2022-07-01 2023-06-30 09393149 d:OfficeEquipment 2023-06-30 09393149 d:OfficeEquipment 2022-06-30 09393149 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 09393149 d:OtherPropertyPlantEquipment 2022-07-01 2023-06-30 09393149 d:OtherPropertyPlantEquipment 2023-06-30 09393149 d:OtherPropertyPlantEquipment 2022-06-30 09393149 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 09393149 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 09393149 d:CurrentFinancialInstruments 2023-06-30 09393149 d:CurrentFinancialInstruments 2022-06-30 09393149 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09393149 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 09393149 d:ShareCapital 2023-06-30 09393149 d:ShareCapital 2022-06-30 09393149 d:RetainedEarningsAccumulatedLosses 2023-06-30 09393149 d:RetainedEarningsAccumulatedLosses 2022-06-30 09393149 c:FRS102 2022-07-01 2023-06-30 09393149 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 09393149 c:FullAccounts 2022-07-01 2023-06-30 09393149 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 09393149 2 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 09393149










HAWTHORNS PROPERTY CONSULTANTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
HAWTHORNS PROPERTY CONSULTANTS LIMITED
REGISTERED NUMBER: 09393149

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,402
3,003

  
2,402
3,003

Current assets
  

Debtors: amounts falling due within one year
 5 
575,000
575,000

Cash at bank and in hand
  
15,993
26,685

  
590,993
601,685

Creditors: amounts falling due within one year
 6 
(312,210)
(331,416)

Net current assets
  
 
 
278,783
 
 
270,269

Total assets less current liabilities
  
281,185
273,272

  

Net assets
  
281,185
273,272


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
281,085
273,172

  
281,185
273,272


Page 1

 
HAWTHORNS PROPERTY CONSULTANTS LIMITED
REGISTERED NUMBER: 09393149
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 30 January 2024.




R Barrett
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HAWTHORNS PROPERTY CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Hawthorns Property Consultants Limited (09393149) is a private company limited by shares. It is incorporated  in England & Wales. The registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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 financial statements are prepared in GBP rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Interest income

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

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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.

 
2.5

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

 
HAWTHORNS PROPERTY CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.5
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 and reducing balance methods.

Depreciation is provided on the following basis:

Office equipment
-
33% straight line
Improvements
-
20% reducing balance

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.

 
2.6

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.

 
2.9

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.


3.


Employees

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

Page 4

 
HAWTHORNS PROPERTY CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Tangible fixed assets





Office equipment
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 July 2022
3,203
15,623
18,826



At 30 June 2023

3,203
15,623
18,826



Depreciation


At 1 July 2022
3,203
12,620
15,823


Charge for the year on owned assets
-
601
601



At 30 June 2023

3,203
13,221
16,424



Net book value



At 30 June 2023
-
2,402
2,402



At 30 June 2022
-
3,003
3,003

Page 5

 
HAWTHORNS PROPERTY CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Other debtors
575,000
575,000



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
5,696
20,517

Other creditors
295,478
299,440

Accruals and deferred income
11,036
11,459

312,210
331,416


 
Page 6