Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-3112023-01-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09272335 2023-01-01 2023-12-31 09272335 2022-01-01 2022-12-31 09272335 2023-12-31 09272335 2022-12-31 09272335 2022-01-01 09272335 c:Director1 2023-01-01 2023-12-31 09272335 c:RegisteredOffice 2023-01-01 2023-12-31 09272335 d:CurrentFinancialInstruments 2023-12-31 09272335 d:CurrentFinancialInstruments 2022-12-31 09272335 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09272335 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09272335 d:ShareCapital 2023-01-01 2023-12-31 09272335 d:ShareCapital 2023-12-31 09272335 d:ShareCapital 2022-01-01 2022-12-31 09272335 d:ShareCapital 2022-12-31 09272335 d:ShareCapital 2022-01-01 09272335 d:SharePremium 2023-01-01 2023-12-31 09272335 d:SharePremium 2023-12-31 09272335 d:SharePremium 2022-01-01 2022-12-31 09272335 d:SharePremium 2022-12-31 09272335 d:SharePremium 2022-01-01 09272335 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 09272335 d:RetainedEarningsAccumulatedLosses 2023-12-31 09272335 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 09272335 d:RetainedEarningsAccumulatedLosses 2022-12-31 09272335 d:RetainedEarningsAccumulatedLosses 2022-01-01 09272335 c:OrdinaryShareClass1 2023-01-01 2023-12-31 09272335 c:OrdinaryShareClass1 2023-12-31 09272335 c:OrdinaryShareClass1 2022-12-31 09272335 c:FRS102 2023-01-01 2023-12-31 09272335 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09272335 c:FullAccounts 2023-01-01 2023-12-31 09272335 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09272335 d:Subsidiary1 2023-01-01 2023-12-31 09272335 d:Subsidiary1 1 2023-01-01 2023-12-31 09272335 6 2023-01-01 2023-12-31 09272335 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09272335










MH HARRISON HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




















 
MH HARRISON HOLDINGS LIMITED
 
 
Company Information


Director
J P E Samways 




Registered number
09272335



Registered office
4 Coldbath Square

London

EC1R 5HL





 
MH HARRISON HOLDINGS LIMITED
Registered number: 09272335

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
49,292
49,292

  
49,292
49,292

Current assets
  

Debtors: amounts falling due within one year
 5 
939,456
943,551

  
939,456
943,551

Creditors: amounts falling due within one year
 6 
-
(4,800)

Net current assets
  
 
 
939,456
 
 
938,751

Total assets less current liabilities
  
988,748
988,043

  

Net assets
  
988,748
988,043


Capital and reserves
  

Called up share capital 
 7 
232
232

Share premium account
  
122,201
122,201

Profit and loss account
  
866,315
865,610

  
988,748
988,043


Page 1

 
MH HARRISON HOLDINGS LIMITED
Registered number: 09272335
    
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 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 on 25 September 2024.




J P E Samways
Director

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
MH HARRISON HOLDINGS LIMITED
 

Statement of changes in equity
For the Year Ended 31 December 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 January 2023
232
122,201
865,610
988,043


Comprehensive income for the year

Profit for the year
-
-
182,000
182,000
Total comprehensive income for the year
-
-
182,000
182,000


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(181,295)
(181,295)


Total transactions with owners
-
-
(181,295)
(181,295)


At 31 December 2023
232
122,201
866,315
988,748


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
MH HARRISON HOLDINGS LIMITED
 

Statement of changes in equity
For the Year Ended 31 December 2022


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 January 2022
200
49,192
925,912
975,304


Comprehensive income for the year

Profit for the year
-
-
345,600
345,600

Exercise of share options
-
-
(73,041)
(73,041)
Total comprehensive income for the year
-
-
272,559
272,559


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(332,861)
(332,861)

Shares issued during the year
32
73,009
-
73,041


Total transactions with owners
32
73,009
(332,861)
(259,820)


At 31 December 2022
232
122,201
865,610
988,043


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
MH HARRISON HOLDINGS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2023

1.


General information

MH Harrison Holdings Limited ("the Company") is a private company limited by share capital incorporated in the United Kingdom and registered in England and Wales with registration number 09272335. The registered office address is 4 Coldbath Square, London, EC1R 5HL.
The principal activity of the company is that of a 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 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 Company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the Company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.4

Creditors

Short-term creditors are measured at the transaction price.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual
Page 5

 
MH HARRISON HOLDINGS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2023

2.Accounting policies (continued)


2.5
Financial instruments (continued)

arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.6

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.


3.


Employees




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

Page 6

 
MH HARRISON HOLDINGS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
49,292



At 31 December 2023
49,292





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

JPES Partners Limited
4 Coldbath Square, London, EC1R 5HL
Communication consultancy
Ordinary
100%







5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
189,692
193,787

Other debtors
749,764
749,764

939,456
943,551



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
-
4,800

-
4,800


Page 7

 
MH HARRISON HOLDINGS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



23,222 (2022 - 23,222) Ordinary shares shares of £0.01 each
232
232



8.


Related party transactions

During the year the Company operated a loan account with a company under common control. At the year end, MH Harrison Holdings Limited was owed £749,764 (2022: £749,764). The loan is interest free and repayable on demand.
The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned

 
Page 8