Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-30falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-10-01No description of principal activity11true 11399474 2022-09-30 11399474 2022-10-01 2023-06-30 11399474 2021-07-01 2022-06-30 11399474 2023-06-30 11399474 2022-06-30 11399474 c:Director1 2022-10-01 2023-06-30 11399474 d:CurrentFinancialInstruments 2023-06-30 11399474 d:CurrentFinancialInstruments 2022-06-30 11399474 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11399474 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 11399474 d:ShareCapital 2023-06-30 11399474 d:ShareCapital 2022-06-30 11399474 d:RetainedEarningsAccumulatedLosses 2023-06-30 11399474 d:RetainedEarningsAccumulatedLosses 2022-06-30 11399474 c:OrdinaryShareClass1 2022-10-01 2023-06-30 11399474 c:OrdinaryShareClass1 2023-06-30 11399474 c:FRS102 2022-10-01 2023-06-30 11399474 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-06-30 11399474 c:FullAccounts 2022-10-01 2023-06-30 11399474 c:PrivateLimitedCompanyLtd 2022-10-01 2023-06-30 11399474 2 2022-10-01 2023-06-30 11399474 6 2022-10-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11399474














HEYDAY INTERNATIONAL HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

 
HEYDAY INTERNATIONAL HOLDINGS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 4


 
HEYDAY INTERNATIONAL HOLDINGS LIMITED
REGISTERED NUMBER:11399474

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

30 June
30 September
2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
257,366
255,395

Cash at bank and in hand
  
991,383
1,021,480

  
1,248,749
1,276,875

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(12,809)
(11,851)

Net current assets
  
 
 
1,235,940
 
 
1,265,024

  

Net assets
  
1,235,941
1,265,025


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
1,235,939
1,265,023

  
1,235,941
1,265,025


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 period 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 on 31 July 2024.

D J Heyman
Director

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

Page 1

 
HEYDAY INTERNATIONAL HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

The Company's legal form is that of a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The Company's principal place of business is at 45 Eagle Street, London, WC1R 4FS.
The principal activity of the Company is that of a holding company.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short term debtors are measured at the transaction price, 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

Creditors

Short term creditors are measured at the transaction price. 

 
2.8

Taxation

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 reporting date in the countries where the Company operates and generates income.

Page 2

 
HEYDAY INTERNATIONAL HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

3.


Employees

The director is the only employee of the company during this and the preceding periods. 


4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 October 2022
1



At 30 June 2023
1





5.


Debtors

30 June
30 September
2023
2022
£
£


Other debtors
251,444
253,963

Called up share capital not paid
1
1

Tax recoverable
5,921
1,431

257,366
255,395



6.


Creditors: Amounts falling due within one year

30 June
30 September
2023
2022
£
£

Corporation tax
9,809
9,451

Accruals and deferred income
3,000
2,400

12,809
11,851


Page 3

 
HEYDAY INTERNATIONAL HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

7.


Share capital

30 June
30 September
2023
2022
£
£
Allotted, called up and partly paid



2 Ordinary shares of £1 each
2
2


 
Page 4