Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-01-01falseNo description of principal activity12truetrue 07882602 2023-01-01 2023-12-31 07882602 2022-01-01 2022-12-31 07882602 2023-12-31 07882602 2022-12-31 07882602 c:Director1 2023-01-01 2023-12-31 07882602 d:OfficeEquipment 2023-01-01 2023-12-31 07882602 d:OfficeEquipment 2023-12-31 07882602 d:OfficeEquipment 2022-12-31 07882602 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07882602 d:ComputerEquipment 2023-01-01 2023-12-31 07882602 d:ComputerEquipment 2023-12-31 07882602 d:ComputerEquipment 2022-12-31 07882602 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07882602 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07882602 d:CurrentFinancialInstruments 2023-12-31 07882602 d:CurrentFinancialInstruments 2022-12-31 07882602 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07882602 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 07882602 d:ShareCapital 2023-12-31 07882602 d:ShareCapital 2022-12-31 07882602 d:RetainedEarningsAccumulatedLosses 2023-12-31 07882602 d:RetainedEarningsAccumulatedLosses 2022-12-31 07882602 c:FRS102 2023-01-01 2023-12-31 07882602 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07882602 c:FullAccounts 2023-01-01 2023-12-31 07882602 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07882602 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 07882602









JOHNNY HAMMOND LTD.







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
JOHNNY HAMMOND LTD.
REGISTERED NUMBER: 07882602

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
643
-

  
643
-

Current assets
  

Debtors: amounts falling due within one year
 5 
8,561
10,735

Cash at bank and in hand
  
3,103
1,203

  
11,664
11,938

Creditors: amounts falling due within one year
 6 
(11,928)
(8,661)

Net current (liabilities)/assets
  
(264)
3,277

  

Net assets
  
379
3,277


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
279
3,177

  
379
3,277


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 on 21 August 2024.




J Hammond
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
JOHNNY HAMMOND LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Johnny Hammond Ltd. is a company incorporated in England and Wales whose registered office is at 124 Finchley Road, London, NW3 5JS. 

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

Foreign currency translation

The company's functional and presentational currency is GBP.

 
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.
Revenue comprises fees receivable from the provision of consultancy services and is recognised at the the date the services occur.

 
2.4

Taxation

Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.5

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 2

 
JOHNNY HAMMOND LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.5
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
-
33%
straight-line method
Computer equipment
-
33%
straight-line method

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.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

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. 

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 2).

Page 3

 
JOHNNY HAMMOND LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


Additions
187
673
860



At 31 December 2023

187
673
860



Depreciation


Charge for the year on owned assets
30
187
217



At 31 December 2023

30
187
217



Net book value



At 31 December 2023
157
486
643



At 31 December 2022
-
-
-


5.


Debtors

2023
2022
£
£


Trade debtors
3,540
1,500

Other debtors
5,021
9,235

8,561
10,735



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,313
4,371

Corporation tax
1,515
1,440

Accruals and deferred income
8,100
2,850

11,928
8,661


Page 4

 
JOHNNY HAMMOND LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Related party transactions

As at the reporting date, an amount of £4,782 was owed to the company by the director (2022: £7,239). Interest has been charged at the official rate.

 
Page 5