Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29falsefalse2023-03-01falseNo description of principal activity0true0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13662277 2023-02-28 13662277 2023-03-01 2024-02-29 13662277 2021-10-05 2022-10-31 13662277 2024-02-29 13662277 2022-10-31 13662277 c:Director3 2023-03-01 2024-02-29 13662277 d:CurrentFinancialInstruments 2024-02-29 13662277 d:CurrentFinancialInstruments 2022-10-31 13662277 d:ShareCapital 2024-02-29 13662277 d:ShareCapital 2022-10-31 13662277 c:FRS102 2023-03-01 2024-02-29 13662277 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 13662277 c:FullAccounts 2023-03-01 2024-02-29 13662277 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13662277 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 13662277










ETM HAT & TUN LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 29 FEBRUARY 2024

 
ETM HAT & TUN LIMITED
REGISTERED NUMBER: 13662277

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2022
Note
£
£

  

Current assets
  

Debtors
 4 
2
2

  
2
2

Total assets less current liabilities
  
 
 
2
 
 
2

  

Net assets
  
2
2


Capital and reserves
  

Called up share capital 
  
2
2

  
2
2


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 period 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 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: 




L R Prescott-Brann
Director

Date: 2 September 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ETM HAT & TUN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

1.


General information

ETM Hat & Tun Limited is a private limited company, limited by shares, registered in England and Wales, registration number 13662277. The registered office is 10 Queen Street Place, London, United Kingdom, United Kingdom, EC4R 1AG.
The principal activity of the business is the sale of food and drink.

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.

 
2.3

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.


3.


Employees




The average monthly number of employees, including directors, during the period was 0 (2023 - 0).
The payroll of ETM Hat & Tun Limited is run through ETM Group Limited, a company within the same group as ETM Hat & Tun Limited.

Page 2

 
ETM HAT & TUN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

4.


Debtors

29 February
28 February
2024
2022
£
£


Other debtors
2
2

2
2



5.


Controlling party

The company is owned by Hat & Tun Holdings Limited. The ultimate controlling party is E W J Martin and T R E Martin. 

 
Page 3