Caseware UK (AP4) 2023.0.135 2023.0.135 true2023-01-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08136394 2023-01-01 2023-12-31 08136394 2022-01-01 2022-12-31 08136394 2023-12-31 08136394 2022-12-31 08136394 c:Director1 2023-01-01 2023-12-31 08136394 c:Director2 2023-01-01 2023-12-31 08136394 c:RegisteredOffice 2023-01-01 2023-12-31 08136394 d:OfficeEquipment 2023-01-01 2023-12-31 08136394 d:OfficeEquipment 2023-12-31 08136394 d:OfficeEquipment 2022-12-31 08136394 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08136394 d:CurrentFinancialInstruments 2023-12-31 08136394 d:CurrentFinancialInstruments 2022-12-31 08136394 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08136394 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08136394 d:ShareCapital 2023-12-31 08136394 d:ShareCapital 2022-12-31 08136394 d:RetainedEarningsAccumulatedLosses 2023-12-31 08136394 d:RetainedEarningsAccumulatedLosses 2022-12-31 08136394 c:OrdinaryShareClass1 2023-01-01 2023-12-31 08136394 c:OrdinaryShareClass1 2023-12-31 08136394 c:OrdinaryShareClass1 2022-12-31 08136394 c:FRS102 2023-01-01 2023-12-31 08136394 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 08136394 c:FullAccounts 2023-01-01 2023-12-31 08136394 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08136394 2 2023-01-01 2023-12-31 08136394 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08136394










Harvest Media (UK) Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2023





 
Harvest Media (UK) Limited
 

Company Information


Directors
M J Nelson-Jones 
E L A Boddington 




Registered number
08136394



Registered office
168 Shoreditch
High Street

2nd floor

E1 6RA




Accountants
Kreston Reeves LLP
Chartered Accountants

37 St Margaret's Street

Canterbury

Kent

CT1 2TU





 
Harvest Media (UK) Limited
 
  
Chartered Accountants' Report to the Board of Directors on the preparation of the Unaudited Statutory Financial Statements of Harvest Media (UK) Limited for the Year Ended 31 December 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 Harvest Media (UK) Limited for the year ended 31 December 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 Harvest Media (UK) Limited, as a body, in accordance with the terms of our engagement letter dated 5 September 2024Our work has been undertaken solely to prepare for your approval the financial statements of Harvest Media (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Harvest Media (UK) 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 Harvest Media (UK) Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Harvest Media (UK) 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 Harvest Media (UK) Limited. You consider that Harvest Media (UK) 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 Harvest Media (UK) 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.

  



Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
3 September 2024
Page 1

 
Harvest Media (UK) Limited
Registered number: 08136394

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
385
767

  
385
767

Current assets
  

Debtors: amounts falling due within one year
 5 
20,583
322

Cash at bank and in hand
 6 
2,276
5,078

  
22,859
5,400

Creditors: amounts falling due within one year
 7 
(19,143)
(3,289)

Net current assets
  
 
 
3,716
 
 
2,111

Total assets less current liabilities
  
4,101
2,878

  

Net assets
  
4,101
2,878


Capital and reserves
  

Called up share capital 
 8 
20,000
20,000

Profit and loss account
  
(15,899)
(17,122)

  
4,101
2,878


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 by: 




M J Nelson-Jones
Director
Date: 3 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
Harvest Media (UK) Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 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:

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

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%

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.

 
1.4

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.

Page 3

 
Harvest Media (UK) Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

1.Accounting policies (continued)

 
1.5

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.

 
1.6

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.

 
1.7

Interest income

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


2.


General information

The Company is a private company limited by shares which was incorporated in England and Wales.
The Company's Registered Office is 168 Shoreditch High Street, 2nd floor, London, England, E1 6RA
The financial statements are presented in pound Sterling, and have been rounded to the nearest pound.


3.


Employees

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

Page 4

 
Harvest Media (UK) Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
1,917



At 31 December 2023

1,917



Depreciation


At 1 January 2023
1,149


Charge for the year on owned assets
383



At 31 December 2023

1,532



Net book value



At 31 December 2023
385



At 31 December 2022
767

Page 5

 
Harvest Media (UK) Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

5.


Debtors

2023
2022
£
£


Trade debtors
15,198
-

Other debtors
583
322

Prepayments and accrued income
4,802
-

20,583
322



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
2,276
5,078

2,276
5,078



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
9,520
93

Corporation tax
-
472

Other taxation and social security
1,821
-

Other creditors
4,802
-

Accruals and deferred income
3,000
2,724

19,143
3,289



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



20,000 (2022 - 20,000) Ordinary shares of £1.00 each
20,000
20,000



Page 6