Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312true2023-04-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07908900 2023-04-01 2024-03-31 07908900 2022-04-01 2023-03-31 07908900 2024-03-31 07908900 2023-03-31 07908900 c:Director1 2023-04-01 2024-03-31 07908900 d:Goodwill 2023-04-01 2024-03-31 07908900 d:Goodwill 2024-03-31 07908900 d:Goodwill 2023-03-31 07908900 d:CurrentFinancialInstruments 2024-03-31 07908900 d:CurrentFinancialInstruments 2023-03-31 07908900 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07908900 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07908900 d:ShareCapital 2024-03-31 07908900 d:ShareCapital 2023-03-31 07908900 d:RetainedEarningsAccumulatedLosses 2024-03-31 07908900 d:RetainedEarningsAccumulatedLosses 2023-03-31 07908900 c:FRS102 2023-04-01 2024-03-31 07908900 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07908900 c:FullAccounts 2023-04-01 2024-03-31 07908900 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07908900 d:Goodwill d:OwnedIntangibleAssets 2023-04-01 2024-03-31 07908900 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07908900









TATLERS MH LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
TATLERS MH LIMITED
REGISTERED NUMBER: 07908900

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
280,000
320,000

  
280,000
320,000

Current assets
  

Debtors: amounts falling due within one year
 5 
848,820
782,400

  
848,820
782,400

Creditors: amounts falling due within one year
 6 
(139,866)
(137,466)

Net current assets
  
 
 
708,954
 
 
644,934

Total assets less current liabilities
  
988,954
964,934

  

Net assets
  
988,954
964,934


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
988,854
964,834

  
988,954
964,934


Page 1

 
TATLERS MH LIMITED
REGISTERED NUMBER: 07908900
    
BALANCE SHEET (CONTINUED)
AS AT 31 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 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: 




................................................
M Green
Director

Date: 18 November 2024

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

Page 2

 
TATLERS MH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Tatlers MH Limited is a private limited company guaranteed by shares. The company is registered in England and Wales and has a trading address of 288 Muswell Hill Broadway, Muswell Hill, London, N10 2QR. The registered company number is 07908900.

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

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

Page 3

 
TATLERS MH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
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.


3.


Employees

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

Page 4

 
TATLERS MH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
800,000



At 31 March 2024

800,000



Amortisation


At 1 April 2023
480,000


Charge for the year on owned assets
40,000



At 31 March 2024

520,000



Net book value



At 31 March 2024
280,000



At 31 March 2023
320,000




5.


Debtors

2024
2023
£
£


Other debtors
848,820
782,400

848,820
782,400



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
17,980
15,580

Other creditors
113,386
113,386

Accruals and deferred income
8,500
8,500

139,866
137,466


Page 5

 
TATLERS MH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.Transactions with directors

In other creditors at the year end were amounts owed by the company to the directors of £113,386 (2023: £113,386). The loans are interest free and repayable on demand. 


8.


Related party transactions

At the period end other debtors included an amount of £848,820 (2023: £782,400) due from Tatlers LLP. Tatlers MH is a designated member of Tatlers LLP.

 
Page 6