Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activitytrue22023-01-01false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11356672 2023-01-01 2023-12-31 11356672 2022-01-01 2022-12-31 11356672 2023-12-31 11356672 2022-12-31 11356672 c:Director1 2023-01-01 2023-12-31 11356672 d:CurrentFinancialInstruments 2023-12-31 11356672 d:CurrentFinancialInstruments 2022-12-31 11356672 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11356672 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11356672 d:ShareCapital 2023-12-31 11356672 d:ShareCapital 2022-12-31 11356672 d:RetainedEarningsAccumulatedLosses 2023-12-31 11356672 d:RetainedEarningsAccumulatedLosses 2022-12-31 11356672 c:FRS102 2023-01-01 2023-12-31 11356672 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11356672 c:FullAccounts 2023-01-01 2023-12-31 11356672 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11356672 2 2023-01-01 2023-12-31 11356672 6 2023-01-01 2023-12-31 11356672 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11356672









JH AND FAMILY CAPITAL LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
JH AND FAMILY CAPITAL LTD
REGISTERED NUMBER: 11356672

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
102
102

  
102
102

Current assets
  

Debtors: amounts falling due within one year
 5 
840,666
1,055,657

Cash at bank and in hand
 6 
44
40

  
840,710
1,055,697

Creditors: amounts falling due within one year
 7 
(513,032)
(756,392)

Net current assets
  
 
 
327,678
 
 
299,305

Total assets less current liabilities
  
327,780
299,407

  

Net assets
  
327,780
299,407


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
327,680
299,307

  
327,780
299,407


Page 1

 
JH AND FAMILY CAPITAL LTD
REGISTERED NUMBER: 11356672
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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 period 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 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 24 December 2024.




................................................
K. Hundal
Director

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

Page 2

 
JH AND FAMILY CAPITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

The legal form of the entity is a private company limited by shares, registered in England and Wales and the registered address is situated at Unit 3 Bradburys Court, Lyon Road, Harrow, HA1 2BY.

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 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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 reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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

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.

 
2.6

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.

Page 3

 
JH AND FAMILY CAPITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
102



At 31 December 2023
102





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
840,666
1,055,657

840,666
1,055,657



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
44
40

44
40


Page 4

 
JH AND FAMILY CAPITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
511,730
755,318

Accruals and deferred income
1,302
1,074

513,032
756,392



8.


Transactions with directors

The director advanced interest free loans to the company that is repayable on demand. The amount outstanding as at the balance sheet date is £511,729 (2022 - £612,396) and is included within creditors amounts falling due within one year.

 
Page 5