Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truefalseNo description of principal activity2022-12-0111trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13002743 2022-12-01 2023-11-30 13002743 2021-12-01 2022-11-30 13002743 2023-11-30 13002743 2022-11-30 13002743 2021-12-01 13002743 c:Director1 2022-12-01 2023-11-30 13002743 d:OfficeEquipment 2022-12-01 2023-11-30 13002743 d:OfficeEquipment 2023-11-30 13002743 d:OfficeEquipment 2022-11-30 13002743 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13002743 d:CurrentFinancialInstruments 2023-11-30 13002743 d:CurrentFinancialInstruments 2022-11-30 13002743 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13002743 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13002743 d:ShareCapital 2022-12-01 2023-11-30 13002743 d:ShareCapital 2023-11-30 13002743 d:ShareCapital 2021-12-01 2022-11-30 13002743 d:ShareCapital 2022-11-30 13002743 d:ShareCapital 2021-12-01 13002743 d:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 13002743 d:RetainedEarningsAccumulatedLosses 2023-11-30 13002743 d:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 13002743 d:RetainedEarningsAccumulatedLosses 2022-11-30 13002743 d:RetainedEarningsAccumulatedLosses 2021-12-01 13002743 c:FRS102 2022-12-01 2023-11-30 13002743 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13002743 c:FullAccounts 2022-12-01 2023-11-30 13002743 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13002743 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Registered number: 13002743

























HEADINGTON PUBLISHING SERVICES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2023












Fletcher & Partners
Chartered Accountants
Salisbury

 
HEADINGTON PUBLISHING SERVICES LIMITED
REGISTERED NUMBER: 13002743

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
1,805
-

  
1,805
-

Current assets
  

Debtors: amounts falling due within one year
 5 
2,674
-

Cash at bank and in hand
 6 
4,134
2,972

  
6,808
2,972

Creditors: amounts falling due within one year
 7 
(8,006)
(2,575)

Net current (liabilities)/assets
  
 
 
(1,198)
 
 
397

Total assets less current liabilities
  
607
397

  

Net assets
  
607
397


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
606
396

  
607
397


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 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: 




M Sakkalli
Director

Date: 22 August 2024
Page 1

 
HEADINGTON PUBLISHING SERVICES LIMITED
REGISTERED NUMBER: 13002743

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023


The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
HEADINGTON PUBLISHING SERVICES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 December 2022
1
396
397


Comprehensive income for the year

Profit for the year

-
21,710
21,710


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
21,710
21,710


Contributions by and distributions to owners

Dividends: Equity capital
-
(21,500)
(21,500)


Total transactions with owners
-
(21,500)
(21,500)


At 30 November 2023
1
606
607


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
HEADINGTON PUBLISHING SERVICES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 December 2021
1
-
1


Comprehensive income for the year

Profit for the year

-
2,396
2,396


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
2,396
2,396


Contributions by and distributions to owners

Dividends: Equity capital
-
(2,000)
(2,000)


Total transactions with owners
-
(2,000)
(2,000)


At 30 November 2022
1
396
397


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
HEADINGTON PUBLISHING SERVICES LIMITED
 

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

1.


General information

Headington Publishing Services Limited is a private company limited by shares, incorporated in England and Wales, with the registered number 13002743. Its registered office is Crown Chambers, Bridge Street, Salisbury, Wiltshire, SP1 2LZ.

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

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

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.

 
2.4

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 5

 
HEADINGTON PUBLISHING SERVICES LIMITED
 

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

2.Accounting policies (continued)


2.4
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:

Office equipment
-
25%

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.

 
2.5

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.

 
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).

Page 6

 
HEADINGTON PUBLISHING SERVICES LIMITED
 

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
2,407



At 30 November 2023

2,407



Depreciation


Charge for the year on owned assets
602



At 30 November 2023

602



Net book value



At 30 November 2023
1,805



At 30 November 2022
-


5.


Debtors

2023
2022
£
£


Other debtors
2,674
-

2,674
-



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
4,134
2,972

4,134
2,972


Page 7

 
HEADINGTON PUBLISHING SERVICES LIMITED
 

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
6,441
798

Other creditors
-
1,027

Accruals and deferred income
1,565
750

8,006
2,575



Page 8