Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302023-10-01falseThe principal activity of the Company is the holding of investments for long-term capital appreciation.00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12872207 2023-10-01 2024-09-30 12872207 2022-10-01 2023-09-30 12872207 2024-09-30 12872207 2023-09-30 12872207 c:Director1 2023-10-01 2024-09-30 12872207 d:OfficeEquipment 2023-10-01 2024-09-30 12872207 d:OfficeEquipment 2024-09-30 12872207 d:OfficeEquipment 2023-09-30 12872207 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12872207 d:ComputerEquipment 2023-10-01 2024-09-30 12872207 d:ComputerEquipment 2024-09-30 12872207 d:ComputerEquipment 2023-09-30 12872207 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12872207 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12872207 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 12872207 d:PatentsTrademarksLicencesConcessionsSimilar 2023-09-30 12872207 d:CurrentFinancialInstruments 2024-09-30 12872207 d:CurrentFinancialInstruments 2023-09-30 12872207 d:Non-currentFinancialInstruments 2024-09-30 12872207 d:Non-currentFinancialInstruments 2023-09-30 12872207 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12872207 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12872207 d:ShareCapital 2024-09-30 12872207 d:ShareCapital 2023-09-30 12872207 d:RetainedEarningsAccumulatedLosses 2024-09-30 12872207 d:RetainedEarningsAccumulatedLosses 2023-09-30 12872207 c:OrdinaryShareClass1 2023-10-01 2024-09-30 12872207 c:OrdinaryShareClass1 2024-09-30 12872207 c:FRS102 2023-10-01 2024-09-30 12872207 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12872207 c:FullAccounts 2023-10-01 2024-09-30 12872207 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12872207 6 2023-10-01 2024-09-30 12872207 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12872207









MR HLDNG LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
MR HLDNG LIMITED
REGISTERED NUMBER: 12872207

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 5 
2,663
2,649

Investments
 6 
263,767
302,103

  
266,430
304,752

CURRENT ASSETS
  

Debtors: amounts falling due after more than one year
 7 
12,184
65,812

Debtors: amounts falling due within one year
 7 
93,213
128,744

Cash at bank and in hand
  
127,736
80,623

  
233,133
275,179

Creditors: amounts falling due within one year
 8 
(4,513)
(2,638)

NET CURRENT ASSETS
  
 
 
228,620
 
 
272,541

TOTAL ASSETS LESS CURRENT LIABILITIES
  
495,050
577,293

  

NET ASSETS
  
495,050
577,293


CAPITAL AND RESERVES
  

Called up share capital 
 9 
1
1

Profit and loss account
  
495,049
577,292

  
495,050
577,293


Page 1

 
MR HLDNG LIMITED
REGISTERED NUMBER: 12872207
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 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 Richard
Director

Date: 26 November 2024

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
MR HLDNG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


GENERAL INFORMATION

MR Hldng Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA.

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 following principal accounting policies have been applied:

 
2.2

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 Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
MR HLDNG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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.

 
2.4

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%
straight-line
Computer equipment
-
33%
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.

 
2.5

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 Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 4

 
MR HLDNG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


EMPLOYEES




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

Page 5

 
MR HLDNG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


INTANGIBLE ASSETS




Patents

£



COST


At 1 October 2023
21,589



At 30 September 2024

21,589



AMORTISATION


At 1 October 2023
21,589



At 30 September 2024

21,589



NET BOOK VALUE



At 30 September 2024
-



At 30 September 2023
-



Page 6

 
MR HLDNG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


TANGIBLE FIXED ASSETS





Office equipment
Computer equipment
Total

£
£
£



COST OR VALUATION


At 1 October 2023
1,643
2,447
4,090


Additions
205
1,427
1,632


Disposals
-
(108)
(108)



At 30 September 2024

1,848
3,766
5,614



DEPRECIATION


At 1 October 2023
371
1,070
1,441


Charge for the year on owned assets
610
918
1,528


Disposals
-
(18)
(18)



At 30 September 2024

981
1,970
2,951



NET BOOK VALUE



At 30 September 2024
867
1,796
2,663



At 30 September 2023
1,272
1,377
2,649

Page 7
 


 
MR HLDNG LIMITED


 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6.


FIXED ASSET INVESTMENTS






Investments in subsidiary companies
Listed investments
Unlisted investments
Cash at broker
Total

£
£
£
£
£



COST OR VALUATION


At 1 October 2023
41
32,873
269,213
(24)
302,103


Additions
-
-
-
21
21


Disposals
-
(18,363)
(1,632)
-
(19,995)


Revaluations
-
2,760
(21,122)
-
(18,362)



At 30 September 2024
41
17,270
246,459
(3)
263,767

Page 8
 
MR HLDNG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


DEBTORS

2024
2023
£
£

DUE AFTER MORE THAN ONE YEAR

Other debtors
12,184
65,812


2024
2023
£
£

DUE WITHIN ONE YEAR

Other debtors
81,444
128,743

Called up share capital not paid
1
1

Tax recoverable
11,768
-

93,213
128,744



8.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Amounts owed to group undertakings
42
46

Corporation tax
1,651
-

Accruals and deferred income
2,820
2,592

4,513
2,638



9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND UNPAID



100 Ordinary shares of £0.01 each
1
1


 
Page 9