Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302false2022-12-01falseHolding Co.2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13728188 2022-12-01 2023-11-30 13728188 2021-11-08 2022-11-30 13728188 2023-11-30 13728188 2022-11-30 13728188 c:Director1 2022-12-01 2023-11-30 13728188 d:OtherPropertyPlantEquipment 2022-12-01 2023-11-30 13728188 d:OtherPropertyPlantEquipment 2023-11-30 13728188 d:OtherPropertyPlantEquipment 2022-11-30 13728188 d:CurrentFinancialInstruments 2023-11-30 13728188 d:CurrentFinancialInstruments 2022-11-30 13728188 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13728188 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13728188 d:ShareCapital 2023-11-30 13728188 d:ShareCapital 2022-11-30 13728188 d:RetainedEarningsAccumulatedLosses 2023-11-30 13728188 d:RetainedEarningsAccumulatedLosses 2022-11-30 13728188 c:OrdinaryShareClass1 2022-12-01 2023-11-30 13728188 c:OrdinaryShareClass1 2023-11-30 13728188 c:OrdinaryShareClass1 2022-11-30 13728188 c:FRS102 2022-12-01 2023-11-30 13728188 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13728188 c:FullAccounts 2022-12-01 2023-11-30 13728188 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13728188 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13728188









H4 2021 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
H4 2021 LIMITED
REGISTERED NUMBER: 13728188

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
170,000
170,000

  
170,000
170,000

Current assets
  

Debtors: amounts falling due within one year
 5 
79,502
20,001

Cash at bank and in hand
 6 
25
51

  
79,527
20,052

Creditors: amounts falling due within one year
 7 
(268,450)
(199,500)

Net current liabilities
  
 
 
(188,923)
 
 
(179,448)

Total assets less current liabilities
  
(18,923)
(9,448)

  

Net liabilities
  
(18,923)
(9,448)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(18,924)
(9,449)

  
(18,923)
(9,448)


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 27 November 2024.



Page 1

 
H4 2021 LIMITED
REGISTERED NUMBER: 13728188
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023


M C Aldridge
Director

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

Page 2

 
H4 2021 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

H4 2021 Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is First Floor, 73-81 Southwark Bridge Road, London, England, SE1 0NQ
The principal activity of the company during the year has been that of Holding activities.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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:

Other fixed assets
-
Not depreciated

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

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.

Page 3

 
H4 2021 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
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.

 
2.7

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.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Lease Premiums

£



Cost or valuation


At 1 December 2022
170,000



At 30 November 2023

170,000






Net book value



At 30 November 2023
170,000



At 30 November 2022
170,000


5.


Debtors

2023
2022
£
£

Page 4

 
H4 2021 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.Debtors (continued)


Other debtors
-
20,000

Other debtors
79,501
-

Called up share capital not paid
1
1

79,502
20,001



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
25
51

25
51



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
187,000
178,500

Amounts owed to group undertakings
59,500
-

Other creditors
20,150
20,100

Accruals and deferred income
1,800
900

268,450
199,500



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1



9.


Controlling party

The director is the ultimate controlling party of the company by virtue of his shareholdings.

 
Page 5