Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseNo description of principal activity77truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04319220 2022-12-01 2023-11-30 04319220 2021-12-01 2022-11-30 04319220 2023-11-30 04319220 2022-11-30 04319220 1 2022-12-01 2023-11-30 04319220 1 2021-12-01 2022-11-30 04319220 d:Director1 2022-12-01 2023-11-30 04319220 d:Director2 2022-12-01 2023-11-30 04319220 e:PlantMachinery 2022-12-01 2023-11-30 04319220 e:PlantMachinery 2023-11-30 04319220 e:PlantMachinery 2022-11-30 04319220 e:PlantMachinery e:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04319220 e:MotorVehicles 2022-12-01 2023-11-30 04319220 e:MotorVehicles 2023-11-30 04319220 e:MotorVehicles 2022-11-30 04319220 e:MotorVehicles e:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04319220 e:OfficeEquipment 2022-12-01 2023-11-30 04319220 e:OfficeEquipment 2023-11-30 04319220 e:OfficeEquipment 2022-11-30 04319220 e:OfficeEquipment e:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04319220 e:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04319220 e:CurrentFinancialInstruments 2023-11-30 04319220 e:CurrentFinancialInstruments 2022-11-30 04319220 e:CurrentFinancialInstruments e:WithinOneYear 2023-11-30 04319220 e:CurrentFinancialInstruments e:WithinOneYear 2022-11-30 04319220 e:UKTax 2022-12-01 2023-11-30 04319220 e:UKTax 2021-12-01 2022-11-30 04319220 e:ShareCapital 2023-11-30 04319220 e:ShareCapital 2022-11-30 04319220 e:RetainedEarningsAccumulatedLosses 2023-11-30 04319220 e:RetainedEarningsAccumulatedLosses 2022-11-30 04319220 d:FRS102 2022-12-01 2023-11-30 04319220 d:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 04319220 d:FullAccounts 2022-12-01 2023-11-30 04319220 d:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 04319220 e:AcceleratedTaxDepreciationDeferredTax 2023-11-30 04319220 e:AcceleratedTaxDepreciationDeferredTax 2022-11-30 04319220 2 2022-12-01 2023-11-30 04319220 f:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Registered number: 04319220


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




 
HARTIGAN BUILDING SERVICES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HARTIGAN BUILDING SERVICES LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hartigan Building Services Limited for the year ended 30 November 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Hartigan Building Services Limited, as a body, in accordance with the terms of our engagement letter dated 6 August 2023Our work has been undertaken solely to prepare for your approval the financial statements of Hartigan Building Services Limited and state those matters that we have agreed to state to the Board of directors of Hartigan Building Services Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hartigan Building Services Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Hartigan Building Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hartigan Building Services Limited. You consider that Hartigan Building Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Hartigan Building Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  






CWM
 
Chartered Accountants
  
1a High Street
Epsom
Surrey
KT19 8DA
21 August 2024
Page 1

 
HARTIGAN BUILDING SERVICES LIMITED
REGISTERED NUMBER: 04319220

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
10,514
12,306

  
10,514
12,306

Current assets
  

Stocks
  
74,375
55,714

Debtors: amounts falling due within one year
 6 
6,262
13,049

Cash at bank and in hand
 7 
1,738,830
2,050,902

  
1,819,467
2,119,665

Creditors: amounts falling due within one year
 8 
(287,380)
(217,456)

Net current assets
  
 
 
1,532,087
 
 
1,902,209

Total assets less current liabilities
  
1,542,601
1,914,515

Provisions for liabilities
  

Deferred tax
 9 
(2,566)
(2,476)

  
 
 
(2,566)
 
 
(2,476)

Net assets
  
1,540,035
1,912,039


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
1,540,032
1,912,036

  
1,540,035
1,912,039


Page 2

 
HARTIGAN BUILDING SERVICES LIMITED
REGISTERED NUMBER: 04319220
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 year 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 on 21 August 2024.







A J Hartigan
G Hartigan
Director
Director

The notes on pages 4 to 11 form part of these financial statements.

Page 3

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies

 
1.1

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:

 
1.2

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies (continued)

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
1.6

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.

 
1.7

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.

Page 5

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies (continued)


1.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as set out below.

Depreciation is provided on the following basis:

Plant & machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
reducing balance

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.

 
1.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
1.9

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.

 
1.10

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.

 
1.11

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 6

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies (continued)

 
1.12

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.

 
1.13

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.


2.


General information

The company is a private limited company incorporated in England and Wales.  Its registered office is situated at 1a High Street, Epsom, Surrey KT19 8DA.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2022 - 7).

Page 7

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Taxation


2023
2022
£
£

Corporation tax


Current tax on profits for the year
86,811
108,571

Adjustments in respect of previous periods
-
(850)


86,811
107,721


Total current tax
86,811
107,721

Deferred tax


Origination and reversal of timing differences
90
275

Total deferred tax
90
275


Taxation on profit on ordinary activities
86,901
107,996

Factors affecting tax charge for the year

The tax assessed for the year is lower than (2022 - lower than) the standard rate of corporation tax in the UK of 25% (2022 - 19%). The differences are explained below:

2023
2022
£
£


Profit on ordinary activities before tax
374,897
572,877


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2022 - 19%)
93,724
108,847

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
152
-

Capital allowances for year in excess of depreciation
438
-

Adjustments to tax charge in respect of prior periods
-
(850)

Other timing differences leading to an increase (decrease) in taxation
90
(1)

Other differences leading to an increase (decrease) in the tax charge
(7,503)
-

Total tax charge for the year
86,901
107,996

Page 8

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
 
4.Taxation (continued)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


5.


Tangible fixed assets





Plant & machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 December 2022
5,393
37,084
3,924
46,401


Additions
1,285
-
-
1,285



At 30 November 2023

6,678
37,084
3,924
47,686



Depreciation


At 1 December 2022
2,720
28,004
3,372
34,096


Charge for the year on owned assets
668
2,270
138
3,076



At 30 November 2023

3,388
30,274
3,510
37,172



Net book value



At 30 November 2023
3,290
6,810
414
10,514



At 30 November 2022
2,674
9,080
552
12,306


6.


Debtors

2023
2022
£
£


Trade debtors
5,772
13,049

Other debtors
490
-

6,262
13,049


Page 9

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,738,830
2,050,902

1,738,830
2,050,902



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
30,955
49,373

Corporation tax
86,811
108,571

Other taxation and social security
25,509
30,009

Other creditors
139,269
24,767

Accruals and deferred income
4,836
4,736

287,380
217,456



9.


Deferred taxation




2023


£






At beginning of year
(2,476)


Charged to profit or loss
(90)



At end of year
(2,566)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(2,566)
(2,476)

(2,566)
(2,476)

Page 10

 
HARTIGAN BUILDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £487 (2022 - £Nil) There were no contributions payable to the fund at the balance sheet date.

 
Page 11