Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falseNo description of principal activityfalse2022-12-0111trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13005354 2022-12-01 2023-11-30 13005354 2021-12-01 2022-11-30 13005354 2023-11-30 13005354 2022-11-30 13005354 c:Director1 2022-12-01 2023-11-30 13005354 d:CurrentFinancialInstruments 2023-11-30 13005354 d:CurrentFinancialInstruments 2022-11-30 13005354 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13005354 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13005354 d:ShareCapital 2023-11-30 13005354 d:ShareCapital 2022-11-30 13005354 d:RetainedEarningsAccumulatedLosses 2023-11-30 13005354 d:RetainedEarningsAccumulatedLosses 2022-11-30 13005354 c:FRS102 2022-12-01 2023-11-30 13005354 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13005354 c:FullAccounts 2022-12-01 2023-11-30 13005354 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Registered number: 13005354













HAMILTON PROPERTY ACQUISITIONS LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023


 
HAMILTON PROPERTY ACQUISITIONS LTD
REGISTERED NUMBER:13005354


BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
165,700
26,042

  
165,700
26,042

Creditors: amounts falling due within one year
 5 
(69,183)
(21,425)

Net current assets
  
 
 
96,517
 
 
4,617

Total assets less current liabilities
  
96,517
4,617

  

Net assets
  
96,517
4,617


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
96,417
4,517

  
96,517
4,617


Page 1


 
HAMILTON PROPERTY ACQUISITIONS LTD
REGISTERED NUMBER:13005354

    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

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: 




Oliver Dugald Hamilton
Director

Date: 21 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2


 
HAMILTON PROPERTY ACQUISITIONS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Hamilton Property Acquisitions Ltd (company number 13005354) is a private company limited by shares and incorporated in England. Its registered office is Harwood House, 43 Harwood Road, London, SW6 4QP.
The financial statements are presented in sterling which is the functional currency of the company.
The company's principal activity is the provision of real estate agency services.

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

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.

 
2.3

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.

Page 3


 
HAMILTON PROPERTY ACQUISITIONS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

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 banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.8

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 (2022 - 1).


4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
165,700
26,042


Page 4


 
HAMILTON PROPERTY ACQUISITIONS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Creditors: amounts falling due within one year

2023
2022
£
£

Corporation tax
40,940
4,045

Other taxation and social security
1,663
-

Other creditors
23,635
15,280

Accruals and deferred income
2,945
2,100

69,183
21,425



6.


Related party transactions

Included in other creditors is a directors loan from Oliver Dugald Hamilton of £23,635 (2022: £15,280). This loan is interest free and has no fixed terms of repayment.
Controlling Party
Oliver Dugald-Hamilton is the only director and majority shareholder of the company.

 
Page 5