Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30truefalseNo description of principal activity2023-07-012true2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08103111 2023-07-01 2024-06-30 08103111 2022-07-01 2023-06-30 08103111 2024-06-30 08103111 2023-06-30 08103111 c:Director1 2023-07-01 2024-06-30 08103111 d:Goodwill 2024-06-30 08103111 d:Goodwill 2023-06-30 08103111 d:CurrentFinancialInstruments 2024-06-30 08103111 d:CurrentFinancialInstruments 2023-06-30 08103111 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 08103111 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 08103111 d:ShareCapital 2024-06-30 08103111 d:ShareCapital 2023-06-30 08103111 d:RetainedEarningsAccumulatedLosses 2024-06-30 08103111 d:RetainedEarningsAccumulatedLosses 2023-06-30 08103111 c:FRS102 2023-07-01 2024-06-30 08103111 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08103111 c:FullAccounts 2023-07-01 2024-06-30 08103111 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08103111 d:Goodwill d:OwnedIntangibleAssets 2023-07-01 2024-06-30 08103111 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 08103111









HANDLES FOR FORKS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
HANDLES FOR FORKS LIMITED
REGISTERED NUMBER: 08103111

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Intangible assets
 4 
480,000
540,000

Current assets
  

Debtors: amounts falling due within one year
 5 
8
2,427

Cash at bank and in hand
  
69,551
3,955

  
69,559
6,382

Creditors: amounts falling due within one year
 6 
(28,254)
(17,566)

Net current assets/(liabilities)
  
 
 
41,305
 
 
(11,184)

Total assets less current liabilities
  
521,305
528,816

  

Net assets
  
521,305
528,816


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
521,302
528,813

  
521,305
528,816


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 on 16 October 2024.

C L Barker
Director

Page 1

 
HANDLES FOR FORKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Handles For Forks Limited is a private company limited by shares and registered in England and Wales. The address of its registered office and the principal place of business is Old Post Office Cottage, The Ridings, Leafield, Oxon, OX29 9NN. 

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. There are no areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements. 

The following principal accounting policies have been applied:

 
2.2

Presentational currency

The company's functional and presentational currency is GBP.

 
2.3

Revenue

Turnover comprises revenue recognised by the company in respect of royalty income received from television broadcasters during the year, exclusive of Value Added Tax. Revenue is recognised on receipt of the funds from the broadcasters and is calculated in line with the royalty agreements. 

 
2.4

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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 United Kingdom.

 
2.5

Intangible assets

This comprises Intellectual Property Rights. Subsequent to initial recognition, the asset is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life which is considered to be twenty years.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

 
HANDLES FOR FORKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Intellectual Property Rights

£



Cost


At 1 July 2023
1,200,000



At 30 June 2024

1,200,000



Amortisation


At 1 July 2023
660,000


Charge for the year on owned assets
60,000



At 30 June 2024

720,000



Net book value



At 30 June 2024
480,000



At 30 June 2023
540,000



Page 3

 
HANDLES FOR FORKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Trade debtors
8
2,427

8
2,427



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
24,621
15,001

Other taxation and social security
2,533
1,465

Accruals
1,100
1,100

28,254
17,566



7.


Related party transactions

The company has not entered into any transactions with related parties that are material and that have not been concluded under normal market conditions.

 
Page 4