Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29true2023-03-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08909095 2023-03-01 2024-02-29 08909095 2022-03-01 2023-02-28 08909095 2024-02-29 08909095 2023-02-28 08909095 c:Director1 2023-03-01 2024-02-29 08909095 d:OfficeEquipment 2023-03-01 2024-02-29 08909095 d:OfficeEquipment 2024-02-29 08909095 d:OfficeEquipment 2023-02-28 08909095 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08909095 d:ComputerEquipment 2023-03-01 2024-02-29 08909095 d:ComputerEquipment 2024-02-29 08909095 d:ComputerEquipment 2023-02-28 08909095 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08909095 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08909095 d:CurrentFinancialInstruments 2024-02-29 08909095 d:CurrentFinancialInstruments 2023-02-28 08909095 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 08909095 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 08909095 d:ShareCapital 2024-02-29 08909095 d:ShareCapital 2023-02-28 08909095 d:RetainedEarningsAccumulatedLosses 2024-02-29 08909095 d:RetainedEarningsAccumulatedLosses 2023-02-28 08909095 c:FRS102 2023-03-01 2024-02-29 08909095 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 08909095 c:FullAccounts 2023-03-01 2024-02-29 08909095 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 08909095









HANSAI CONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
HANSAI CONSULTING LIMITED
REGISTERED NUMBER: 08909095

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
119

Current assets
  

Debtors: amounts falling due within one year
 5 
37,076
26,293

Cash at bank and in hand
  
170
13,063

  
37,246
39,356

Creditors: amounts falling due within one year
 6 
(19,261)
(34,033)

Net current assets
  
 
 
17,985
 
 
5,323

Total assets less current liabilities
  
17,985
5,442

Provisions for liabilities
  

Deferred tax
  
-
(23)

Net assets
  
17,985
5,419


Capital and reserves
  

Called up share capital 
  
112
112

Profit and loss account
  
17,873
5,307

  
17,985
5,419


Page 1

 
HANSAI CONSULTING LIMITED
REGISTERED NUMBER: 08909095
    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 2024

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 6 November 2024.




S Troman
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HANSAI CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

The company is a private limited company, which is incorporated and registered in England (registration number: 08909095) The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the date of approving the accounts, there is a degree of uncertainty about the full economic impact of the cost of living and wider geo-political issues.  The director continues to monitor the situation closely, however he believes that the company can continue its current level of activity until at least November 2025 and therefore continues to adopt the going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
HANSAI CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33.3% straight line
Computer equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
HANSAI CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.7

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 (2023 - 1).


4.


Tangible fixed assets







Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 March 2023
6,762
2,995
9,757



At 29 February 2024

6,762
2,995
9,757



Depreciation


At 1 March 2023
6,643
2,995
9,638


Charge for the year on owned assets
119
-
119



At 29 February 2024

6,762
2,995
9,757



Net book value



At 29 February 2024
-
-
-



At 28 February 2023
119
-
119

Page 5

 
HANSAI CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
36,687
25,968

Prepayments and accrued income
389
325

37,076
26,293



6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Other taxation and social security
19,167
10,649

Other creditors
94
23,384

19,261
34,033


 
Page 6