Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activity2023-01-010true0truefalsefalse 13405241 2023-01-01 2023-12-31 13405241 2022-01-01 2022-12-31 13405241 2023-12-31 13405241 2022-12-31 13405241 c:Director2 2023-01-01 2023-12-31 13405241 d:Buildings 2023-01-01 2023-12-31 13405241 d:Buildings 2023-12-31 13405241 d:Buildings 2022-12-31 13405241 d:LandBuildings 2023-12-31 13405241 d:LandBuildings 2022-12-31 13405241 d:CurrentFinancialInstruments 2023-12-31 13405241 d:CurrentFinancialInstruments 2022-12-31 13405241 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13405241 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13405241 d:ShareCapital 2023-12-31 13405241 d:ShareCapital 2022-12-31 13405241 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13405241 c:OrdinaryShareClass1 2023-12-31 13405241 c:OrdinaryShareClass1 2022-12-31 13405241 c:EntityHasNeverTraded 2023-01-01 2023-12-31 13405241 c:FRS102 2023-01-01 2023-12-31 13405241 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13405241 c:FullAccounts 2023-01-01 2023-12-31 13405241 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13405241 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13405241









NEXT HOT ONE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
NEXT HOT ONE LIMITED
REGISTERED NUMBER: 13405241

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,000
10,000

  
10,000
10,000

Current assets
  

Debtors: amounts falling due within one year
 5 
1
1

  
1
1

Creditors: amounts falling due within one year
 6 
(10,000)
(10,000)

Net current liabilities
  
 
 
(9,999)
 
 
(9,999)

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
 7 
1
1

  
1
1


Page 1

 
NEXT HOT ONE LIMITED
REGISTERED NUMBER: 13405241
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 12 September 2024.




A Rattet
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
NEXT HOT ONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Company was incorporated as a Limited Company in the United Kingdom on 18 May 2021.
The Company's registered office is Nationworld House, Noose Lane, Willenhall, England, WV13 3AP.
The financial statements are prepared in Sterling, which is the functional currency of the entity.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

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%

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.

 
2.3

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 3

 
NEXT HOT ONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees




The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.





0
0


4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 January 2023
10,000



At 31 December 2023

10,000






Net book value



At 31 December 2023
10,000




The net book value of land and buildings may be further analysed as follows:


2023
2022
£
£

Freehold
10,000
10,000

10,000
10,000



5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1
1

1
1


Page 4

 
NEXT HOT ONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
10,000
10,000

10,000
10,000



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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



8.


Controlling party

The ultimate parent company is Bushell Investment Group Limited, a company incorporated in England and Wales. The parent company files consolidated accounts including the results of Next Hot One Limited, and these are filed at Companies House.

Page 5