Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false1trueNo description of principal activity2023-01-011trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04136169 2023-01-01 2023-12-31 04136169 2022-01-01 2022-12-31 04136169 2023-12-31 04136169 2022-12-31 04136169 c:CompanySecretary1 2023-01-01 2023-12-31 04136169 c:Director1 2023-01-01 2023-12-31 04136169 c:RegisteredOffice 2023-01-01 2023-12-31 04136169 d:CurrentFinancialInstruments 2023-12-31 04136169 d:CurrentFinancialInstruments 2022-12-31 04136169 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04136169 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 04136169 d:ShareCapital 2023-12-31 04136169 d:ShareCapital 2022-12-31 04136169 d:RetainedEarningsAccumulatedLosses 2023-12-31 04136169 d:RetainedEarningsAccumulatedLosses 2022-12-31 04136169 c:FRS102 2023-01-01 2023-12-31 04136169 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04136169 c:FullAccounts 2023-01-01 2023-12-31 04136169 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04136169 2 2023-01-01 2023-12-31 04136169 6 2023-01-01 2023-12-31 04136169 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 04136169







COLDHARBOUR HOLDINGS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
COLDHARBOUR HOLDINGS LTD
 

COMPANY INFORMATION


Director
A. Smatt 




Company secretary
B. Bloomfield



Registered number
04136169



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BN





 
COLDHARBOUR HOLDINGS LTD
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 4


 
COLDHARBOUR HOLDINGS LTD
REGISTERED NUMBER: 04136169

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Investments
 4 
20,103
20,103

CURRENT ASSETS
  

Debtors
 5 
1,543,844
1,543,844

Current asset investments
 6 
123,982
86,051

Cash at bank and in hand
  
2,065,855
1,301,692

  
3,733,681
2,931,587

Creditors: amounts falling due within one year
 7 
(1,727,782)
(958,810)

NET CURRENT ASSETS
  
 
 
2,005,899
 
 
1,972,777

NET ASSETS
  
2,026,002
1,992,880


CAPITAL AND RESERVES
  

Called up share capital 
  
211
211

Profit and loss account
  
2,025,791
1,992,669

EQUITY SHAREHOLDER'S FUNDS
  
2,026,002
1,992,880


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 Director's Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 
29 July 2024.



A. Smatt
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
COLDHARBOUR HOLDINGS LTD
 

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

1.


GENERAL INFORMATION

Coldharbour Holdings Ltd (Company number: 04136169), having its registered office at 1st Floor, Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales. The Company’s principal place of business is Flat 1, 16 Wetherby Gardens, London SW5 0JP.

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

STATEMENT OF CASH FLOWS

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period.

 
2.4

INTEREST INCOME

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

 
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. 

 
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 other third parties and loans to related parties.

Page 2

 
COLDHARBOUR HOLDINGS LTD
 

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

2.Accounting policies (continued)

 
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

FINANCE COSTS

Finance costs are charged to the Statement of Income and Retained Earnings.

 
2.10

TAXATION

Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation 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. 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).


4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



COST


At 1 January 2023 and 31 December 2023
103
20,000
20,103




Page 3

 
COLDHARBOUR HOLDINGS LTD
 

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

5.


DEBTORS

2023
2022
£
£

Due within one year

Amounts owed by group undertakings
1,543,844
1,543,844



6.


CURRENT ASSET INVESTMENTS

2023
2022
£
£

Gold investment
123,982
86,051



7.


CREDITORS: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,730
1,730

Amounts owed to group undertakings
1,710,275
951,919

Corporation tax
11,054
1,216

Other creditors
2,823
-

Accruals and deferred income
1,900
3,945

1,727,782
958,810



8.


RELATED PARTY TRANSACTIONS

The Company has taken advantage of the exemption in Section 33.1A of FRS 102 from disclosing transactions with members of the same group that are wholly owned.


Page 4