Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31false1No description of principal activityfalse1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-02-01falsetrue 11777417 2023-02-01 2024-01-31 11777417 2022-02-01 2023-01-31 11777417 2024-01-31 11777417 2023-01-31 11777417 c:Director1 2023-02-01 2024-01-31 11777417 d:CurrentFinancialInstruments 2024-01-31 11777417 d:CurrentFinancialInstruments 2023-01-31 11777417 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11777417 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11777417 d:ShareCapital 2024-01-31 11777417 d:ShareCapital 2023-01-31 11777417 d:RetainedEarningsAccumulatedLosses 2024-01-31 11777417 d:RetainedEarningsAccumulatedLosses 2023-01-31 11777417 c:OrdinaryShareClass1 2023-02-01 2024-01-31 11777417 c:OrdinaryShareClass1 2024-01-31 11777417 c:OrdinaryShareClass1 2023-01-31 11777417 c:FRS102 2023-02-01 2024-01-31 11777417 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11777417 c:FullAccounts 2023-02-01 2024-01-31 11777417 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11777417 6 2023-02-01 2024-01-31 11777417 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11777417









HOWME GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
HOWME GROUP LIMITED
REGISTERED NUMBER: 11777417

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
963
963

Current assets
  

Debtors: amounts falling due within one year
 5 
5,845,863
7,868,163

Cash at bank and in hand
  
708
71

  
5,846,571
7,868,234

Creditors: amounts falling due within one year
 6 
(5,871,685)
(7,886,982)

Net current liabilities
  
 
 
(25,114)
 
 
(18,748)

  

Net liabilities
  
(24,151)
(17,785)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(24,152)
(17,786)

  
(24,151)
(17,785)


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 on 28 January 2025.



M S Rowe
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
HOWME GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

HOWME Group Limited ("the Company") is a private company limited by share, incorporated in England and Wales. Its registered office is Boston House Grove Business Park, Downsview Road,Wantage, Oxfordshire, England, OX12 9FF. 

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

Going concern

The director is satisfied that it is appropriate to prepare accounts on a going concern basis as the company retains the support of its controlling party to ensure that sufficient funds will be available to support the company’s activities for at least 12 months from the date of approval of these financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated 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

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.

 
2.7

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.

Page 2

 
HOWME GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees




The average monthly number of employees, including the director, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2023
963



At 31 January 2024
963





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
5,620,632
7,743,932

Other debtors
225,231
124,231

5,845,863
7,868,163



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
197,031
183,904

Other creditors
5,672,598
7,702,435

Accruals
2,056
643

5,871,685
7,886,982


Page 3

 
HOWME GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordnary Share share of £1.00
1
1



8.


Related party transactions

At the year end, included within other creditors are amounts of £197,031 (2023 - £183,904) owed to its subsidiaries.
At the year end, included within other debtors are amounts owed of £5,620,632 
(2023 - £7,743,932) owed by its subsidiaries. 
At the year end, included within other debtors is an amount owed of £225,231 
(2023 - £124,231) owed by companies under common control of the director.

 
Page 4