Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity34truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10600658 2023-04-01 2024-03-31 10600658 2022-04-01 2023-03-31 10600658 2024-03-31 10600658 2023-03-31 10600658 c:Director1 2023-04-01 2024-03-31 10600658 d:Buildings d:LongLeaseholdAssets 2023-04-01 2024-03-31 10600658 d:Buildings d:LongLeaseholdAssets 2024-03-31 10600658 d:Buildings d:LongLeaseholdAssets 2023-03-31 10600658 d:OfficeEquipment 2023-04-01 2024-03-31 10600658 d:OfficeEquipment 2024-03-31 10600658 d:OfficeEquipment 2023-03-31 10600658 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10600658 d:ComputerEquipment 2023-04-01 2024-03-31 10600658 d:ComputerEquipment 2024-03-31 10600658 d:ComputerEquipment 2023-03-31 10600658 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10600658 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10600658 d:CurrentFinancialInstruments 2024-03-31 10600658 d:CurrentFinancialInstruments 2023-03-31 10600658 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10600658 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10600658 d:ShareCapital 2024-03-31 10600658 d:ShareCapital 2023-03-31 10600658 d:RetainedEarningsAccumulatedLosses 2024-03-31 10600658 d:RetainedEarningsAccumulatedLosses 2023-03-31 10600658 c:OrdinaryShareClass1 2023-04-01 2024-03-31 10600658 c:OrdinaryShareClass1 2024-03-31 10600658 c:OrdinaryShareClass1 2023-03-31 10600658 c:FRS102 2023-04-01 2024-03-31 10600658 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10600658 c:FullAccounts 2023-04-01 2024-03-31 10600658 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10600658 2 2023-04-01 2024-03-31 10600658 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10600658









CHARLIE CASELY-HAYFORD LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CHARLIE CASELY-HAYFORD LIMITED
REGISTERED NUMBER: 10600658

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
1,522
4,625

  
1,522
4,625

Current assets
  

Stocks
 5 
4,343
4,343

Debtors: amounts falling due within one year
 6 
84,366
78,479

Cash at bank and in hand
 7 
175,063
123,731

  
263,772
206,553

Creditors: amounts falling due within one year
 8 
(163,231)
(99,943)

Net current assets
  
 
 
100,541
 
 
106,610

Total assets less current liabilities
  
102,063
111,235

  

Net assets
  
102,063
111,235


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
102,062
111,234

  
102,063
111,235


Page 1

 
CHARLIE CASELY-HAYFORD LIMITED
REGISTERED NUMBER: 10600658
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 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: 




C Casely-Hayford
Director

Date: 24 September 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CHARLIE CASELY-HAYFORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Charlie Casely Hayford Limited is a private company limited by shares and incorporated in England and Wales (registered number: 10600658). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 
The principal activity of the company continued to be that of the design and retail sale of clothing.
The financial statements are presented in Sterling, which is the functional currency of the 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 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. 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 3

 
CHARLIE CASELY-HAYFORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
20%
Office equipment
-
20%
Computer equipment
-
20%
Straight Line

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.

 
2.4

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.

 
2.5

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.

 
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.

Page 4

 
CHARLIE CASELY-HAYFORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

Interest income

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

 
2.11

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 4).

Page 5

 
CHARLIE CASELY-HAYFORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Leasehold property
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2023
122,774
505
4,703
127,982



At 31 March 2024

122,774
505
4,703
127,982



Depreciation


At 1 April 2023
118,910
304
4,143
123,357


Charge for the year on owned assets
2,475
68
560
3,103



At 31 March 2024

121,385
372
4,703
126,460



Net book value



At 31 March 2024
1,389
133
-
1,522



At 31 March 2023
3,864
201
560
4,625


5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
4,343
4,343

4,343
4,343



6.


Debtors

2024
2023
£
£


Trade debtors
21,975
19,025

Other debtors
44,326
44,325

Prepayments and accrued income
18,065
15,129

84,366
78,479


Page 6

 
CHARLIE CASELY-HAYFORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
175,063
123,731

175,063
123,731



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
22,436
1,156

Corporation tax
14,965
1,488

Other taxation and social security
33,874
23,138

Other creditors
84,348
65,720

Accruals and deferred income
7,608
8,441

163,231
99,943



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 7