Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31false12022-06-01No description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 5804419 2022-06-01 2023-05-31 5804419 2021-06-01 2022-05-31 5804419 2023-05-31 5804419 2022-05-31 5804419 c:Director1 2022-06-01 2023-05-31 5804419 d:OfficeEquipment 2022-06-01 2023-05-31 5804419 d:OfficeEquipment 2023-05-31 5804419 d:OfficeEquipment 2022-05-31 5804419 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 5804419 d:PatentsTrademarksLicencesConcessionsSimilar 2023-05-31 5804419 d:PatentsTrademarksLicencesConcessionsSimilar 2022-05-31 5804419 d:CurrentFinancialInstruments 2023-05-31 5804419 d:CurrentFinancialInstruments 2022-05-31 5804419 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 5804419 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 5804419 d:ShareCapital 2023-05-31 5804419 d:ShareCapital 2022-05-31 5804419 d:RetainedEarningsAccumulatedLosses 2023-05-31 5804419 d:RetainedEarningsAccumulatedLosses 2022-05-31 5804419 c:FRS102 2022-06-01 2023-05-31 5804419 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 5804419 c:FullAccounts 2022-06-01 2023-05-31 5804419 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 5804419 d:AcceleratedTaxDepreciationDeferredTax 2023-05-31 5804419 d:AcceleratedTaxDepreciationDeferredTax 2022-05-31 5804419 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2022-06-01 2023-05-31 5804419 e:PoundSterling 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure

Registered number: 5804419









HAVE A WORD LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 31 May 2023

 
HAVE A WORD LIMITED
Registered number: 5804419

BALANCE SHEET
As at 31 May 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
4
5

Tangible assets
 5 
1,900
1,977

  
1,904
1,982

Current assets
  

Debtors: amounts falling due within one year
 6 
1,216
1,093

Cash at bank and in hand
 7 
8,208
17,550

  
9,424
18,643

Creditors: amounts falling due within one year
 8 
(2,316)
(4,911)

Net current assets
  
 
 
7,108
 
 
13,732

Total assets less current liabilities
  
9,012
15,714

Provisions for liabilities
  

Deferred tax
 9 
-
(250)

  
 
 
-
 
 
(250)

Net assets
  
9,012
15,464


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
8,912
15,364

  
9,012
15,464


Page 1

 
HAVE A WORD LIMITED
Registered number: 5804419
    
BALANCE SHEET (CONTINUED)
As at 31 May 2023

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 his 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 22 February 2024.

P. N. Austin
Director

Page 2

 
HAVE A WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 May 2023

1.


General information

The company is registered in England and its registered number is 5804419. The company is a private company limited by shares. Its registered office is 20 St. Mark's Hill, Surbiton, Surrey, KT6 4PT.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Furniture and equipment
-
25%

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.

Page 3

 
HAVE A WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 May 2023

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.6

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.


3.


Employees

2023
2022
£
£

Wages and salaries
15,600
15,600

Social security costs
897
927

16,497
16,527


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
HAVE A WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 May 2023

4.


Intangible assets




Website

£



Cost


At 1 June 2022
500



At 31 May 2023

500



Amortisation


At 1 June 2022
495


Charge for the year on owned assets
1



At 31 May 2023

496



Net book value



At 31 May 2023
4



At 31 May 2022
5



Page 5

 
HAVE A WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 May 2023

5.


Tangible fixed assets





Furniture and equipment

£



Cost or valuation


At 1 June 2022
4,149


Additions
556



At 31 May 2023

4,705



Depreciation


At 1 June 2022
2,172


Charge for the year on owned assets
633



At 31 May 2023

2,805



Net book value



At 31 May 2023
1,900



At 31 May 2022
1,977


6.


Debtors

2023
2022
£
£


Other debtors
1,216
1,093

1,216
1,093



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
8,208
17,550

8,208
17,550


Page 6

 
HAVE A WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 May 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Taxation and social security
-
3,986

Other creditors
1,391
-

Accruals and deferred income
925
925

2,316
4,911



9.


Deferred taxation




2023


£






At beginning of year
(250)


Charged to profit or loss
250



At end of year
-

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
-
(250)

-
(250)

 
Page 7