Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-311No description of principal activitytrue2023-04-01false1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07979484 2023-04-01 2024-03-31 07979484 2022-04-01 2023-03-31 07979484 2024-03-31 07979484 2023-03-31 07979484 c:Director1 2023-04-01 2024-03-31 07979484 d:Buildings d:LongLeaseholdAssets 2023-04-01 2024-03-31 07979484 d:Buildings d:LongLeaseholdAssets 2024-03-31 07979484 d:Buildings d:LongLeaseholdAssets 2023-03-31 07979484 d:MotorVehicles 2023-04-01 2024-03-31 07979484 d:MotorVehicles 2024-03-31 07979484 d:MotorVehicles 2023-03-31 07979484 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07979484 d:FurnitureFittings 2023-04-01 2024-03-31 07979484 d:FurnitureFittings 2024-03-31 07979484 d:FurnitureFittings 2023-03-31 07979484 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07979484 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07979484 d:CurrentFinancialInstruments 2024-03-31 07979484 d:CurrentFinancialInstruments 2023-03-31 07979484 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07979484 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07979484 d:ShareCapital 2024-03-31 07979484 d:ShareCapital 2023-03-31 07979484 d:RetainedEarningsAccumulatedLosses 2024-03-31 07979484 d:RetainedEarningsAccumulatedLosses 2023-03-31 07979484 c:FRS102 2023-04-01 2024-03-31 07979484 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07979484 c:FullAccounts 2023-04-01 2024-03-31 07979484 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07979484 6 2023-04-01 2024-03-31 07979484 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07979484









HURLINGTON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
HURLINGTON LIMITED
REGISTERED NUMBER: 07979484

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,658
41,644

Investments
 5 
161
161

  
16,819
41,805

Current assets
  

Debtors: amounts falling due within one year
 6 
21,546
63,644

Cash at bank and in hand
 7 
111,586
126,113

  
133,132
189,757

Creditors: amounts falling due within one year
 8 
(136,866)
(73,365)

Net current (liabilities)/assets
  
 
 
(3,734)
 
 
116,392

Total assets less current liabilities
  
13,085
158,197

Provisions for liabilities
  

Deferred tax
  
(10,411)
(10,411)

  
 
 
(10,411)
 
 
(10,411)

Net assets
  
2,674
147,786


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
1,674
146,786

  
2,674
147,786


Page 1

 
HURLINGTON LIMITED
REGISTERED NUMBER: 07979484
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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: 




JJ Feldman
Director

Date: 8 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
HURLINGTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Hurlington  Ltd is a private company, limited by shares, registered in England and Wales, registration number 07979484.
The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

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.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
HURLINGTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
25%
straight-line method
Motor vehicles
-
25%
straight-line method
Fixtures and fittings
-
25%
straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

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 Comprehensive Income 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 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.

 
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.

Page 4

 
HURLINGTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.9

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.


3.


Employees

2024
2023
£
£

Social security costs
413
290

413
290


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
HURLINGTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Long-term leasehold property
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2023
6,447
99,945
26,835
133,227



At 31 March 2024

6,447
99,945
26,835
133,227



Depreciation


At 1 April 2023
6,447
58,301
26,835
91,583


Charge for the year on owned assets
-
24,986
-
24,986



At 31 March 2024

6,447
83,287
26,835
116,569



Net book value



At 31 March 2024
-
16,658
-
16,658



At 31 March 2023
-
41,644
-
41,644


5.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total

£
£
£



Cost or valuation


At 1 April 2023
100
61
161



At 31 March 2024
100
61
161




Page 6

 
HURLINGTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
21,546
61,114

Other debtors
-
2,530

21,546
63,644



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
111,586
126,113

111,586
126,113



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
(544)
-

Amounts owed to group undertakings
130,847
70,391

Other taxation and social security
4,063
152

Other creditors
-
1,284

Accruals and deferred income
2,500
1,538

136,866
73,365


 
Page 7