Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312truetrue2023-01-01trueProperty holding company1 NI005110 2023-01-01 2023-12-31 NI005110 2022-01-01 2022-12-31 NI005110 2023-12-31 NI005110 2022-12-31 NI005110 c:Director3 2023-01-01 2023-12-31 NI005110 d:Buildings 2023-01-01 2023-12-31 NI005110 d:Buildings 2023-12-31 NI005110 d:Buildings 2022-12-31 NI005110 d:FurnitureFittings 2023-01-01 2023-12-31 NI005110 d:FurnitureFittings 2023-12-31 NI005110 d:FurnitureFittings 2022-12-31 NI005110 d:ShareCapital 2023-12-31 NI005110 d:ShareCapital 2022-12-31 NI005110 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 NI005110 d:RetainedEarningsAccumulatedLosses 2023-12-31 NI005110 d:RetainedEarningsAccumulatedLosses 2022-12-31 NI005110 c:OrdinaryShareClass1 2023-01-01 2023-12-31 NI005110 c:OrdinaryShareClass1 2023-12-31 NI005110 c:OrdinaryShareClass1 2022-12-31 NI005110 c:OrdinaryShareClass2 2023-01-01 2023-12-31 NI005110 c:OrdinaryShareClass2 2023-12-31 NI005110 c:OrdinaryShareClass2 2022-12-31 NI005110 c:EntityHasNeverTraded 2023-01-01 2023-12-31 NI005110 c:FRS102 2023-01-01 2023-12-31 NI005110 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 NI005110 c:FullAccounts 2023-01-01 2023-12-31 NI005110 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 NI005110 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI005110










NLT HODGE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
NLT HODGE LIMITED
 

CONTENTS



Page
Balance sheet
1
Notes to the financial statements
2 - 4


 
NLT HODGE LIMITED
REGISTERED NUMBER: NI005110

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
29,168
29,168

  
29,168
29,168

  

Total assets less current liabilities
  
 
29,168
 
29,168

  

Net assets
  
29,168
29,168


Capital and reserves
  

Called up share capital 
 5 
57,200
57,200

Profit and loss account
 6 
(28,032)
(28,032)

  
29,168
29,168


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 4 September 2024.


Mrs Shirley McFadden
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
NLT HODGE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

NLT Hodge Limited is a private company limited by shares and is incorporated and registered in Northern Ireland under Company Registration Number NI005110.
The company's registered office is situated at Suite 2.06 Custom House, Custom House Square, Belfast, BT1 3ET.
The company is principally engaged as a property holding company. 

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.

 
2.2

Going concern

The financial statenents are prepared on a going concern basis.

 
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. 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.

Page 2

 
NLT HODGE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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.

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:

Freehold property
-
2%
straight line
Fixtures & fittings
-
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.


3.


Employees

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


4.


Tangible fixed assets





Freehold property
Fixtures & fittings
Total

£
£
£



Cost or valuation


At 1 January 2023
37,628
23,123
60,751



At 31 December 2023

37,628
23,123
60,751



Depreciation


At 1 January 2023
9,756
21,827
31,583



At 31 December 2023

9,756
21,827
31,583



Net book value



At 31 December 2023
27,872
1,296
29,168



At 31 December 2022
27,872
1,296
29,168

Page 3

 
NLT HODGE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



14,300 (2022 - 14,300) Ordinary A shares of £1.00 each
14,300
14,300
42,900 (2022 - 42,900) Ordinary B shares of £1.00 each
42,900
42,900

57,200

57,200



6.


Reserves

Profit & loss account

The profit and loss account is a fully distributable reserve and includes all current and prior year retained profits and losses.


7.


Controlling party

The directors consider the ultimate controlling parties to be Stephen Fleming, Philip Hodge, John McFadden and Shirley McFadden, being the trustees of the Abundant New Life Trust, a charity.  Abundant New Life Trust holds 100% of the issued share capital of NLT Hodge Limited.


Page 4