Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-3112023-06-01falseConsultancy1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09060070 2023-06-01 2024-05-31 09060070 2022-06-01 2023-05-31 09060070 2024-05-31 09060070 2023-05-31 09060070 c:Director1 2023-06-01 2024-05-31 09060070 d:FurnitureFittings 2023-06-01 2024-05-31 09060070 d:FurnitureFittings 2024-05-31 09060070 d:FurnitureFittings 2023-05-31 09060070 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09060070 d:CurrentFinancialInstruments 2024-05-31 09060070 d:CurrentFinancialInstruments 2023-05-31 09060070 d:Non-currentFinancialInstruments 2024-05-31 09060070 d:Non-currentFinancialInstruments 2023-05-31 09060070 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09060070 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09060070 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 09060070 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 09060070 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 09060070 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-05-31 09060070 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 09060070 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 09060070 d:ShareCapital 2024-05-31 09060070 d:ShareCapital 2023-05-31 09060070 d:RetainedEarningsAccumulatedLosses 2024-05-31 09060070 d:RetainedEarningsAccumulatedLosses 2023-05-31 09060070 c:FRS102 2023-06-01 2024-05-31 09060070 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09060070 c:FullAccounts 2023-06-01 2024-05-31 09060070 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number:  09060070














HARTHAM PARTNERS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

 
HARTHAM PARTNERS LIMITED
REGISTERED NUMBER: 09060070

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
596
819

  
596
819

Current assets
  

Debtors: amounts falling due within one year
 5 
2,985
2,655

Current asset investments
 6 
8,000
8,000

Cash at bank and in hand
 7 
1,966
6,116

  
12,951
16,771

Creditors: amounts falling due within one year
 8 
(19,942)
(10,468)

Net current (liabilities)/assets
  
 
 
(6,991)
 
 
6,303

Total assets less current liabilities
  
(6,395)
7,122

Creditors: amounts falling due after more than one year
 9 
(3,726)
(6,955)

  

Net (liabilities)/assets
  
(10,121)
167

Page 1

 
HARTHAM PARTNERS LIMITED
REGISTERED NUMBER: 09060070
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(10,221)
67

  
(10,121)
167


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 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 by: 

R Hinzel
Director

Date: 8 August 2024

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

Page 2

 
HARTHAM PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

The entity is a private limited liability company, limited by shares registered in England and Wales within the United Kingdom. The registered office is 11th Floor The Plaza, 100 Old Hall Street. Liverpool, L3 9QJ and the company number 09060070.

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 presentation currency of these financial statements is pound sterling; the financial statements are rounded to the nearest pound.

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

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.

Page 3

 
HARTHAM PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.

 
2.7

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.

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:

Fixtures & fittings
-
20%
straight line

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.

 
2.8

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.

 
2.9

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.

Page 4

 
HARTHAM PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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

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


4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 June 2023
3,962



At 31 May 2024

3,962



Depreciation


At 1 June 2023
3,143


Charge for the year on owned assets
223



At 31 May 2024

3,366



Net book value



At 31 May 2024
596



At 31 May 2023
819

Page 5

 
HARTHAM PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
785
796

Other debtors
2,200
1,859

2,985
2,655



6.


Current asset investments

2024
2023
£
£

Unlisted investments
8,000
8,000

8,000
8,000



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,966
6,116

1,966
6,116



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,350
3,544

Corporation tax
-
4,672

Other creditors
13,130
2

Accruals and deferred income
3,462
2,250

19,942
10,468


Page 6

 
HARTHAM PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
3,726
6,955

3,726
6,955



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
3,350
3,544


3,350
3,544

Amounts falling due 1-2 years

Bank loans
3,726
3,634


3,726
3,634

Amounts falling due 2-5 years

Bank loans
-
3,322


-
3,322


7,076
10,500



11.


Controlling party

The company is controlled by its director.

 
Page 7