Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30true1false2022-07-011trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06293127 2022-07-01 2023-06-30 06293127 2021-07-01 2022-06-30 06293127 2023-06-30 06293127 2022-06-30 06293127 c:Director1 2022-07-01 2023-06-30 06293127 d:CurrentFinancialInstruments 2023-06-30 06293127 d:CurrentFinancialInstruments 2022-06-30 06293127 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06293127 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 06293127 d:ShareCapital 2023-06-30 06293127 d:ShareCapital 2022-06-30 06293127 d:SharePremium 2023-06-30 06293127 d:SharePremium 2022-06-30 06293127 d:RetainedEarningsAccumulatedLosses 2023-06-30 06293127 d:RetainedEarningsAccumulatedLosses 2022-06-30 06293127 c:FRS102 2022-07-01 2023-06-30 06293127 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 06293127 c:FullAccounts 2022-07-01 2023-06-30 06293127 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 06293127 6 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 06293127









H D W 2007 LIMITED







UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
H D W 2007 LIMITED
REGISTERED NUMBER:06293127

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
3,000,790
3,048,645

Current assets
  

Debtors: amounts falling due within one year
 5 
127
22

Cash at bank in hand
  
242,197
222,360

Creditors: amounts falling due within one year
 6 
(8,526)
(9,628)

Net current assets
  
 
 
233,798
 
 
212,754

Total assets less current liabilities
  
3,234,588
3,261,399

Provisions for liabilities
  

Deferred tax
  
(69,427)
(88,987)

  
 
 
(69,427)
 
 
(88,987)

Net assets
  
3,165,161
3,172,412


Capital and reserves
  

Called up share capital 
  
5,000
5,000

Share premium account
 7 
420,605
420,605

Profit and loss account
 7 
2,739,556
2,746,807

  
3,165,161
3,172,412


Page 1

 
H D W 2007 LIMITED
REGISTERED NUMBER:06293127
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 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 by: 




J Warburton
Director

Date: 16 February 2024

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

Page 2

 
H D W 2007 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

H D W 2007 Limited is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is Portwall Place, Portwall Lane, Bristol, BS1 6NA and its company number is 06293127.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

These financial statements are prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” as applied in the context of the small entities regime and the Companies Act 2006.
The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have given their assurance to support the company for at least 12 months from the date of signing the accounts and therefore the accounts have been prepared on the going concern basis.

 
2.3

Investment income

Income arising from investments is comprised of interest receivable and dividends received. Interest receivable is recognised in the period it is incurred and dividends are recognised when received. 

 
2.4

Valuation of investments

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

 
2.5

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.

 
2.6

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.

Page 3

 
H D W 2007 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
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

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

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

Page 4

 
H D W 2007 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 July 2022
3,048,645


Revaluations
(47,855)



At 30 June 2023
3,000,790




The original cost of the listed investments as at 30 June 2023 was £2,814,228 (2022 - £2,814,228).


5.


Debtors

2023
2022
£
£


Prepayments and accrued income
127
22



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
2,258

Corporation tax
4,496
5,048

Other creditors
817
817

Accruals and deferred income
3,213
1,505

8,526
9,628



7.


Non-distributable reserves

Included in the profit and loss account at 30 June 2023 is an accumulated balance of £403,774  (2022 - £451,629) which relates to the revaluations of fixed asset investments.

 
Page 5