Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falsefalsetruefalse22022-11-010No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10997627 2022-10-31 10997627 2022-11-01 2023-10-31 10997627 2021-11-01 2022-10-31 10997627 2023-10-31 10997627 c:Director1 2022-11-01 2023-10-31 10997627 d:CurrentFinancialInstruments 2023-10-31 10997627 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10997627 d:ShareCapital 2023-10-31 10997627 d:RetainedEarningsAccumulatedLosses 2023-10-31 10997627 c:FRS102 2022-11-01 2023-10-31 10997627 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10997627 c:FullAccounts 2022-11-01 2023-10-31 10997627 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10997627 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Company registration number: 10997627







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


HAYES VS LIMITED






































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HAYES VS LIMITED
REGISTERED NUMBER:10997627



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,930

Cash at bank and in hand
  
10,121

  
14,051

Creditors: amounts falling due within one year
 5 
(7,953)

Net current assets
  
 
 
6,098

Total assets less current liabilities
  
6,098

  

Net assets
  
6,098


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
5,998

  
6,098


Page 1

 


HAYES VS LIMITED
REGISTERED NUMBER:10997627


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

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 statement of income and retained earnings 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: 




................................................
G N Hayes
Director

Date: 13 September 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


HAYES VS LIMITED
 


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

1.


General information

Hayes VS Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 
The presentation currency of the financial statements is the Pound Sterling (£).

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:

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.

 
2.3

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 reporting date in the countries where the Company operates and generates income.

 
2.4

Financial instruments

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

Page 3

 


HAYES VS LIMITED
 


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

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 0).


4.


Debtors

2023
£


Trade debtors
3,830

Other debtors
100

3,930



5.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
4,251

Other creditors
1,852

Accruals and deferred income
1,850

7,953



6.


Transactions with directors

During the year, transactions of £1,852 increased  the amount owed to the directors by the company. The loans are free of interest and repayable on demand.

 
Page 4