Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302023-05-012024-04-302023-05-01trueNo description of principal activityfalsetrue32The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13003732 2023-05-01 2024-04-30 13003732 2022-05-01 2023-04-30 13003732 2024-04-30 13003732 2023-04-30 13003732 c:Director1 2023-05-01 2024-04-30 13003732 c:Director2 2023-05-01 2024-04-30 13003732 c:Director2 2024-04-30 13003732 c:RegisteredOffice 2023-05-01 2024-04-30 13003732 d:CurrentFinancialInstruments 2024-04-30 13003732 d:CurrentFinancialInstruments 2023-04-30 13003732 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13003732 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13003732 d:ShareCapital 2024-04-30 13003732 d:ShareCapital 2023-04-30 13003732 d:RetainedEarningsAccumulatedLosses 2024-04-30 13003732 d:RetainedEarningsAccumulatedLosses 2023-04-30 13003732 c:FRS102 2023-05-01 2024-04-30 13003732 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13003732 c:FullAccounts 2023-05-01 2024-04-30 13003732 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 13003732







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


HABITERRA LIMITED






































img0f43.png                        

 


HABITERRA LIMITED
 


 
COMPANY INFORMATION


Directors
J H Upton-Hansen 
R E Mateu (appointed 1 May 2023)




Registered number
13003732



Registered office
3 Murphy Street
Waterloo

London

SE1 7FP




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


HABITERRA LIMITED
REGISTERED NUMBER:13003732



BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
110
207

  
110
207

Creditors: amounts falling due within one year
 5 
(79,880)
(78,514)

Net current liabilities
  
 
 
(79,770)
 
 
(78,307)

Total assets less current liabilities
  
(79,770)
(78,307)

  

Net liabilities
  
(79,770)
(78,307)


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
(79,970)
(78,507)

  
(79,770)
(78,307)


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: 




J H Upton-Hansen
Director

Date: 28 January 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


HABITERRA LIMITED
 


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

1.


General information

Habiterra Limited is a private company limited by shares, registered in England and Wales, company registration number 13003732. The registered office and trading address is stated on the company information page.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the period end date the company had net liabilities of £79,770 (2023: £78,307). A connected company has undertaken to provide resources to enable the company to pay its creditors as they fall due and have confirmed they will do so for at least 12 months following the date of signing these financial statements. For this reason the director considers it appropriate to prepare the financial statements on the going concern basis.  

 
2.3

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:

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.

 
2.4

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.

 
2.5

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 balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 


HABITERRA LIMITED
 


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

2.Accounting policies (continued)

 
2.6

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 3 (2023 - 2).


4.


Debtors

2024
2023
£
£


Amounts owed by associated undertakings
-
100

Prepayments and accrued income
110
107

110
207



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,418
5,117

Amounts owed to associated undertakings
52,011
48,391

Other taxation and social security
15,106
21,683

Other creditors
4,033
323

Accruals and deferred income
4,312
3,000

79,880
78,514


 
Page 3