Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31Consultancy services2022-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse11truefalse 10523268 2022-11-01 2023-10-31 10523268 2021-11-01 2022-10-31 10523268 2023-10-31 10523268 2022-10-31 10523268 c:Director1 2022-11-01 2023-10-31 10523268 d:CurrentFinancialInstruments 2023-10-31 10523268 d:CurrentFinancialInstruments 2022-10-31 10523268 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10523268 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 10523268 d:ShareCapital 2023-10-31 10523268 d:ShareCapital 2022-10-31 10523268 d:RetainedEarningsAccumulatedLosses 2023-10-31 10523268 d:RetainedEarningsAccumulatedLosses 2022-10-31 10523268 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-10-31 10523268 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-10-31 10523268 c:FRS102 2022-11-01 2023-10-31 10523268 c:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 10523268 c:FullAccounts 2022-11-01 2023-10-31 10523268 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10523268 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 10523268










HSHC LONDON LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
HSHC LONDON LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HSHC LONDON LTD
FOR THE YEAR ENDED 31 OCTOBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HSHC London Ltd for the year ended 31 October 2023 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of HSHC London Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of HSHC London Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HSHC London Ltd and its  director for our work or for this report.
 
 
It is your duty to ensure that HSHC London Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and loss. You consider that HSHC London Ltd is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of HSHC London Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.







Shipleys Tax Planning
 

30 July 2024
Page 1

 
HSHC LONDON LTD
REGISTERED NUMBER: 10523268

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
20,521
20,521

Cash at bank and in hand
 5 
111,067
111,068

  
131,588
131,589

Creditors: amounts falling due within one year
 6 
(132,900)
(132,600)

Net current liabilities
  
 
 
(1,312)
 
 
(1,011)

Total assets less current liabilities
  
(1,312)
(1,011)

  

Net liabilities
  
(1,312)
(1,011)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(1,313)
(1,012)

  
(1,312)
(1,011)


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 profit and loss account 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 July 2024.






Dr Nabil Choudhury
Director

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

Page 2

 
HSHC LONDON LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

HSHC London Ltd is a private company, limited by shares, registered in England and Wales.  The company's registered number and registered office address can be found on the Company Information page. 

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

 
2.4

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.

 
2.5

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 3

 
HSHC LONDON LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Employees




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


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
20,520
20,520

Other debtors
1
1

20,521
20,521



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
111,067
111,068

111,067
111,068



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
132,000
132,000

Accruals and deferred income
900
600

132,900
132,600



7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
111,067
111,067




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

Page 4

 
HSHC LONDON LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

8.


Related party transactions

At the year end the company owed £22,000 (2022: £22,000) to NCIA Holdings Ltd, it's parent company and £110,000 (2022: £110,000) to JZC Ltd, a company owned by the director Dr Nabil Choudhury.  These amounts are included in other creditors due within one year. 
At the balance sheet date the company was owed £20,520 (2022: £20,520) from Harley Street Healthcare Ltd, a group subsidiary.


9.


Controlling party

The ultimate controlling party is NCIA Holdings Ltd.


Page 5