Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31122023-04-01falseNo description of principal activity13truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02261152 2023-04-01 2024-03-31 02261152 2022-04-01 2023-03-31 02261152 2024-03-31 02261152 2023-03-31 02261152 c:Director1 2023-04-01 2024-03-31 02261152 d:CurrentFinancialInstruments 2024-03-31 02261152 d:CurrentFinancialInstruments 2023-03-31 02261152 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02261152 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02261152 d:ShareCapital 2024-03-31 02261152 d:ShareCapital 2023-03-31 02261152 d:RetainedEarningsAccumulatedLosses 2024-03-31 02261152 d:RetainedEarningsAccumulatedLosses 2023-03-31 02261152 c:FRS102 2023-04-01 2024-03-31 02261152 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02261152 c:FullAccounts 2023-04-01 2024-03-31 02261152 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02261152 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 02261152







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


HARWOOD PARK CREMATORIUM LIMITED






































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HARWOOD PARK CREMATORIUM LIMITED
REGISTERED NUMBER:02261152



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
5,809
6,793

Debtors: amounts falling due within one year
 4 
4,566,034
3,924,596

Bank and cash balances
  
2,886,210
2,788,213

  
7,458,053
6,719,602

Creditors: amounts falling due within one year
 5 
(600,381)
(364,142)

Net current assets
  
 
 
6,857,672
 
 
6,355,460

Total assets less current liabilities
  
6,857,672
6,355,460

  

Net assets
  
6,857,672
6,355,460


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
6,856,672
6,354,460

  
6,857,672
6,355,460


Page 1

 


HARWOOD PARK CREMATORIUM LIMITED
REGISTERED NUMBER:02261152


    
STATEMENT OF FINANCIAL POSITION (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: 




................................................
C M Hope
Director

Date: 29 November 2024

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

Page 2

 


HARWOOD PARK CREMATORIUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Harwood Park Crematorium Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

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.

Page 3

 


HARWOOD PARK CREMATORIUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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 reporting 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 reporting 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 reporting date.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4

 


HARWOOD PARK CREMATORIUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2023 - 12).



 


4.


Debtors

2024
2023
£
£


Trade debtors
136,367
77,428

Amounts owed by group undertakings
2,779,667
2,197,168

Amounts owed by connected undertakings
1,650,000
1,650,000

4,566,034
3,924,596



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
61,940
7,930

Amounts owed to connected undertakings
10,790
27,845

Corporation tax
130,452
91,480

Other taxation and social security
7,682
7,987

Other creditors
339,185
189,185

Accruals and deferred income
50,332
39,715

600,381
364,142


Page 5

 


HARWOOD PARK CREMATORIUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Related party transactions

At the balance sheet date the company was owed £1,650,000 (2023: £1,650,000) by companies under common control. The balance can be found within debtors and no interest is being charged on this. 
The company also owed £10,790 (2023: £27,845) to companies under common control which can be found within creditors due within one year and no interest is being charged on this.
At the balance sheet date the company owed £339,185 (2023: £189,185) to shareholders. This balance can be found within creditors due within one year and no interest is being charged on this.


7.


Parent relationships

The parent undertaking and ultimate holding company is Harwood Park Holdings Limited, incorporated in England and Wales at 9-11 Letchmore Road, Stevenage, Hertfordshire SGI 3JH.

 
Page 6