Caseware UK (AP4) 2023.0.135 2023.0.135 2023-02-282023-02-28truebusiness and domestic software development.false2022-02-162falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13921248 2022-02-15 13921248 2022-02-16 2023-02-28 13921248 2021-02-16 2022-02-15 13921248 2023-02-28 13921248 c:Director1 2022-02-16 2023-02-28 13921248 d:CurrentFinancialInstruments 2023-02-28 13921248 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 13921248 d:ShareCapital 2023-02-28 13921248 d:RetainedEarningsAccumulatedLosses 2023-02-28 13921248 c:FRS102 2022-02-16 2023-02-28 13921248 c:AuditExempt-NoAccountantsReport 2022-02-16 2023-02-28 13921248 c:FullAccounts 2022-02-16 2023-02-28 13921248 c:PrivateLimitedCompanyLtd 2022-02-16 2023-02-28 13921248 e:PoundSterling 2022-02-16 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 13921248









HUMAN 3 LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2023

 
HUMAN 3 LTD
REGISTERED NUMBER: 13921248

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2

  
2

Creditors: amounts falling due within one year
 5 
(171,259)

Net current (liabilities)/assets
  
 
 
(171,257)

Total assets less current liabilities
  
(171,257)

  

Net (liabilities)/assets
  
(171,257)


Capital and reserves
  

Called up share capital 
  
2

Profit and loss account
  
(171,259)

  
(171,257)


Page 1

 
HUMAN 3 LTD
REGISTERED NUMBER: 13921248
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2023

The directors consider 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 directors acknowledge their 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 by: 




Mr J Carnell
Director

Date: 12 August 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
HUMAN 3 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

1.


General information

The company is a private company limited by shares incorporated in England and Wales. The address of its registered office is: 20 Gracechurch Street, London, England, EC3 9DH. The financial statements are prepared in GBP ("£") which is the functional and presentational currency of the primary economic environment in which the company operates.

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

Going concern

The financial statements have been prepared on the going concern basis of accounting. The directors have a reasonable expectation that the Company has adequate means to implement its growth plans, continue in operational existence and meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion the directors have prepared financial forecast extending to February 2024 which shows excess of liquid resources to meet the Company's liabilities as they fall due.

 
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

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.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Page 3

 
HUMAN 3 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2023
£


Other debtors
2

2



5.


Creditors: Amounts falling due within one year

2023
£

Other creditors
171,259

171,259


 
Page 4