Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-272024-03-27true2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activitytrue2023-04-27false2false 03922853 2023-04-27 2024-03-27 03922853 2022-04-27 2023-04-26 03922853 2024-03-27 03922853 2023-04-26 03922853 1 2023-04-27 2024-03-27 03922853 d:Director2 2023-04-27 2024-03-27 03922853 c:CurrentFinancialInstruments 2024-03-27 03922853 c:CurrentFinancialInstruments 2023-04-26 03922853 c:CurrentFinancialInstruments 2 2024-03-27 03922853 c:CurrentFinancialInstruments 2 2023-04-26 03922853 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-27 03922853 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-26 03922853 c:ShareCapital 2024-03-27 03922853 c:ShareCapital 2023-04-26 03922853 c:RetainedEarningsAccumulatedLosses 2024-03-27 03922853 c:RetainedEarningsAccumulatedLosses 2023-04-26 03922853 d:OrdinaryShareClass1 2023-04-27 2024-03-27 03922853 d:OrdinaryShareClass1 2024-03-27 03922853 d:EntityNoLongerTradingButTradedInPast 2023-04-27 2024-03-27 03922853 d:FRS102 2023-04-27 2024-03-27 03922853 d:AuditExempt-NoAccountantsReport 2023-04-27 2024-03-27 03922853 d:FullAccounts 2023-04-27 2024-03-27 03922853 d:PrivateLimitedCompanyLtd 2023-04-27 2024-03-27 03922853 6 2023-04-27 2024-03-27 03922853 f:PoundSterling 2023-04-27 2024-03-27 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03922853










H2H (PRODUCE) LIMITED









FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 27 MARCH 2024

 
H2H (PRODUCE) LIMITED
REGISTERED NUMBER: 03922853

BALANCE SHEET
AS AT 27 MARCH 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
292,000
292,000

  
292,000
292,000

Current assets
  

Debtors: amounts falling due within one year
 5 
1,795,409
1,715,421

Cash at bank and in hand
 6 
-
3,370

  
1,795,409
1,718,791

Creditors: amounts falling due within one year
 7 
(33,537)
(57,531)

Net current assets
  
 
 
1,761,872
 
 
1,661,260

Total assets less current liabilities
  
2,053,872
1,953,260

  

Net assets
  
2,053,872
1,953,260


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
2,053,871
1,953,259

  
2,053,872
1,953,260


Page 1

 
H2H (PRODUCE) LIMITED
REGISTERED NUMBER: 03922853
    
BALANCE SHEET (CONTINUED)
AS AT 27 MARCH 2024

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 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 24 October 2024.




................................................
H Fletcher
Director

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

Page 2

 
H2H (PRODUCE) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 MARCH 2024

1.


General information

H2H (Produce) Limited is a private limited company, limited by shares, incorporated in England and Wales (no. 03922853). The Registered Office is 79 North East Fruit & Vegetable Market, Team Valley Trading Estate, Gateshead, Tyne & Wear, NE11 0RF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared 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 financial statements have been prepared in accordance with applicable accounting standards. The financial statements are drawn up to the nearest Wednesday to 31 March each year.
The financial statements are prepared in GBP sterling, rounded to the nearest £, which is the functional currency of the Company.

The following principal accounting policies have been applied:

 
2.2

Going concern

After the year end, management determined that the entity would be liquidated. The financial statements have therefore been prepared on a break up basis. The financial statements include adjustments which are necessary to reflect the net recoverable amounts of assets and recognition of liabilities based on the probable outflow of economic benefit.

 
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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

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

 
H2H (PRODUCE) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 MARCH 2024

3.


Employees

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


4.


Fixed asset investments








Other fixed asset investments

£



Cost or valuation


At 27 April 2023
292,000



At 27 March 2024
292,000





5.


Debtors

2024
2023
£
£


Tax recoverable
50,513
50,513

Amounts recoverable from members
1,744,896
1,664,908

1,795,409
1,715,421



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
3,370

-
3,370


Page 4

 
H2H (PRODUCE) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax payable
33,537
57,531

33,537
57,531



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary share of £1.00
1
1



9.


Post balance sheet events

After the year end, management determined that the entity would be liquidated. The financial statements have therefore been prepared on a break up basis. The financial statements include adjustments which are necessary to reflect the net recoverable amounts of assets and recognition of liabilities based on the probable outflow of economic benefit.


10.


Controlling party

For the whole of the period the Company was under the control of J Holland, a director, due to his interest in 100% of the issued share capital of the Company.

Page 5