Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-290No description of principal activitytruefalse2023-03-01false0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11200962 2023-03-01 2024-02-29 11200962 2022-03-01 2023-02-28 11200962 2024-02-29 11200962 2023-02-28 11200962 c:Director1 2023-03-01 2024-02-29 11200962 d:CurrentFinancialInstruments 2024-02-29 11200962 d:CurrentFinancialInstruments 2023-02-28 11200962 d:ShareCapital 2024-02-29 11200962 d:ShareCapital 2023-02-28 11200962 c:FRS102 2023-03-01 2024-02-29 11200962 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11200962 c:FullAccounts 2023-03-01 2024-02-29 11200962 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11200962 6 2023-03-01 2024-02-29 11200962 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Registered number: 11200962









PHR HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
PHR HOLDINGS LTD
REGISTERED NUMBER: 11200962

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
99
99

Total assets less current liabilities
  
 
 
100
 
 
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 28 November 2024.




Mrs S M Robson
Director

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

Page 1

 
PHR HOLDINGS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

PHR Holdings Ltd is a private company, limited by shares, domiciled in England and Wales, registration number 11200962.  The registered office is 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

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.

 
2.5

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 2

 
PHR HOLDINGS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 March 2023
1



At 29 February 2024
1





5.


Debtors

29 February
28 February
2024
2023
£
£


Amounts owed by group undertakings
99
99



Page 3