Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-292023-06-292022-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true22falsetrue 07154526 2022-06-30 2023-06-29 07154526 2021-06-30 2022-06-29 07154526 2023-06-29 07154526 2022-06-29 07154526 c:Director1 2022-06-30 2023-06-29 07154526 d:CurrentFinancialInstruments 2023-06-29 07154526 d:CurrentFinancialInstruments 2022-06-29 07154526 d:Non-currentFinancialInstruments 2023-06-29 07154526 d:Non-currentFinancialInstruments 2022-06-29 07154526 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-29 07154526 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-29 07154526 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-29 07154526 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-29 07154526 d:ShareCapital 2023-06-29 07154526 d:ShareCapital 2022-06-29 07154526 d:CapitalRedemptionReserve 2023-06-29 07154526 d:CapitalRedemptionReserve 2022-06-29 07154526 d:RetainedEarningsAccumulatedLosses 2023-06-29 07154526 d:RetainedEarningsAccumulatedLosses 2022-06-29 07154526 c:FRS102 2022-06-30 2023-06-29 07154526 c:AuditExempt-NoAccountantsReport 2022-06-30 2023-06-29 07154526 c:FullAccounts 2022-06-30 2023-06-29 07154526 c:PrivateLimitedCompanyLtd 2022-06-30 2023-06-29 07154526 6 2022-06-30 2023-06-29 iso4217:GBP xbrli:pure

Registered number: 07154526










HAM, CHEESE & PICKLE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2023

 
HAM, CHEESE & PICKLE LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
HAM, CHEESE & PICKLE LIMITED
REGISTERED NUMBER: 07154526

BALANCE SHEET
AS AT 29 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
96
96

Current assets
  

Debtors: amounts falling due within one year
 5 
3,096
19,596

Cash at bank and in hand
  
2,509
12,707

  
5,605
32,303

Creditors: amounts falling due within one year
 6 
(1,615)
(1,856)

Net current assets
  
 
 
3,990
 
 
30,447

Total assets less current liabilities
  
4,086
30,543

Creditors: amounts falling due after more than one year
 7 
(96)
(96)

  

Net assets
  
3,990
30,447


Capital and reserves
  

Called up share capital 
  
64
64

Capital redemption reserve
  
32
32

Profit and loss account
  
3,894
30,351

  
3,990
30,447


Page 1

 
HAM, CHEESE & PICKLE LIMITED
REGISTERED NUMBER: 07154526
    
BALANCE SHEET (CONTINUED)
AS AT 29 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 6 March 2024.




D.S. Winnington
Director

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

Page 2

 
HAM, CHEESE & PICKLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2023

1.


General information

Ham, Cheese & Pickle Limited is a private company limited by shares, incorporated and domiciled in England. The registered address of the office is Unit 2, Pavilion Drive, Holford, Birmingham, West Midlands, B6 7BB.

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 following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Revenue

Management charges are recognised on a receivable basis and are included within other operating income. Dividends receivable from the company's subsidiary are recognised when they become receivable.

 
2.4

Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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

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.

 
2.7

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.

 
2.8

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.

Page 3

 
HAM, CHEESE & PICKLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2023

2.Accounting policies (continued)

 
2.9

Taxation

Tax is recognised in the Statement of income and retained earnings, 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.


3.


Employees

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


4.


Fixed asset investments





Investment in subsidiary

£



Cost 


At 30 June 2022
96



At 29 June 2023
96





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
3,000
19,500

Called up share capital not paid
96
96

3,096
19,596



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
576
227

Other creditors
1,039
1,629

1,615
1,856


Page 4

 
HAM, CHEESE & PICKLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2023

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other creditors
96
96



8.


Related party transactions

At the balance sheet date, included within other creditors due within one year is an amount of £1,039 (2022: £1,629) due to key management of the company.

 
Page 5