Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-011No description of principal activityfalse1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11724821 2023-01-01 2023-12-31 11724821 2022-01-01 2022-12-31 11724821 2023-12-31 11724821 2022-12-31 11724821 c:Director1 2023-01-01 2023-12-31 11724821 d:OfficeEquipment 2023-01-01 2023-12-31 11724821 d:OfficeEquipment 2023-12-31 11724821 d:OfficeEquipment 2022-12-31 11724821 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11724821 d:CurrentFinancialInstruments 2023-12-31 11724821 d:CurrentFinancialInstruments 2022-12-31 11724821 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11724821 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11724821 d:ShareCapital 2023-12-31 11724821 d:ShareCapital 2022-12-31 11724821 d:RetainedEarningsAccumulatedLosses 2023-12-31 11724821 d:RetainedEarningsAccumulatedLosses 2022-12-31 11724821 c:OrdinaryShareClass1 2023-01-01 2023-12-31 11724821 c:OrdinaryShareClass1 2023-12-31 11724821 c:OrdinaryShareClass1 2022-12-31 11724821 c:FRS102 2023-01-01 2023-12-31 11724821 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11724821 c:FullAccounts 2023-01-01 2023-12-31 11724821 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11724821 2 2023-01-01 2023-12-31 11724821 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11724821













HALINA RICE LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023


 
HALINA RICE LTD
REGISTERED NUMBER:11724821


BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,515
6,218

Current assets
  

Cash at bank and in hand
 5 
1,025
200

  
1,025
200

Creditors: amounts falling due within one year
 6 
(19,798)
(34,054)

Net current liabilities
  
 
 
(18,773)
 
 
(33,854)

Total assets less current liabilities
  
(15,258)
(27,636)

  

Net liabilities
  
(15,258)
(27,636)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(15,259)
(27,637)

  
(15,258)
(27,636)


Page 1


 
HALINA RICE LTD
REGISTERED NUMBER:11724821

    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 her 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 comprehensive income 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: 




Halina Rice
Director

Date: 16 September 2024

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

Page 2


 
HALINA RICE LTD
 

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

1.


General information

Halina Rice Ltd is a private company, limited by shares, incorporated in England and Wales, United Kingdom. The registered office address is Harwood House, 43 Harwood Road, London, SW6 4QP.

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.

 
2.3

Interest income

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

 
2.4

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.

 
2.5

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 3


 
HALINA RICE 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.

The estimated useful lives range as follows:

Office equipment
-
3
years

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

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.


3.


Employees




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

Page 4


 
HALINA RICE LTD
 

 
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
8,217


Additions
48



At 31 December 2023

8,265



Depreciation


At 1 January 2023
1,999


Charge for the year on owned assets
2,751



At 31 December 2023

4,750



Net book value



At 31 December 2023
3,515



At 31 December 2022
6,218


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,025
200



6.


Creditors: amounts falling due within one year

2023
2022
£
£

Corporation tax
2,766
-

Other creditors
14,632
31,654

Accruals and deferred income
2,400
2,400

19,798
34,054


Page 5


 
HALINA RICE LTD
 

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

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
Page 6