Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falsefalseholding company2023-04-01true1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1true 11662936 2023-04-01 2024-03-31 11662936 2022-04-01 2023-03-31 11662936 2024-03-31 11662936 2023-03-31 11662936 c:Director1 2023-04-01 2024-03-31 11662936 d:CurrentFinancialInstruments 2024-03-31 11662936 d:CurrentFinancialInstruments 2023-03-31 11662936 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11662936 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11662936 d:ShareCapital 2024-03-31 11662936 d:ShareCapital 2023-03-31 11662936 d:RetainedEarningsAccumulatedLosses 2024-03-31 11662936 d:RetainedEarningsAccumulatedLosses 2023-03-31 11662936 c:OrdinaryShareClass1 2023-04-01 2024-03-31 11662936 c:OrdinaryShareClass1 2024-03-31 11662936 c:OrdinaryShareClass1 2023-03-31 11662936 c:FRS102 2023-04-01 2024-03-31 11662936 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11662936 c:FullAccounts 2023-04-01 2024-03-31 11662936 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11662936 6 2023-04-01 2024-03-31 11662936 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 11662936









HOWARD PARKS HOMES LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
HOWARD PARKS HOMES LIMITED
REGISTERED NUMBER: 11662936

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
502,645
502,645

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Creditors: amounts falling due within one year
 6 
(557,464)
(551,632)

Net current liabilities
  
 
 
(557,364)
 
 
(551,532)

Total assets less current liabilities
  
(54,719)
(48,887)

  

Net liabilities
  
(54,719)
(48,887)


Capital and reserves
  

Called up share capital 
 8 
150
150

Profit and loss account
  
(54,869)
(49,037)

  
(54,719)
(48,887)


Page 1

 
HOWARD PARKS HOMES LIMITED
REGISTERED NUMBER: 11662936

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 her 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: 






................................................
Ms M Howard
Director
Date: 31 January 2025

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

Page 2

 
HOWARD PARKS HOMES LIMITED
 

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

1.


General information

Howard Parks Homes Limited is a Private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.
This company is the parent company of the Howard Parks Homes Group.

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 Company's functional and presentational currency is Pounds sterling.
The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has considered the going concern basis in preparing these financial statements. She has concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading of group companies and they have confirmed they will provide continued support for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise. 
The financial statements do not include any adjustments that would result from the withdrawal of this support.

 
2.3

Taxation

The tax expense for the year comprises corporation tax. 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value.

Page 3

 
HOWARD PARKS HOMES 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 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
502,645



At 31 March 2024
502,645





5.


Debtors

2024
2023
£
£


Other debtors
100
100



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
556,964
551,132

Corporation tax
500
500

557,464
551,632



7.


Creditors: Amounts falling due after more than one year




8.


Share capital

2024
2023
£
£
Allotted, called up and partly paid



150 (2023 - 150) Ordinary Shares shares of £1.00 each
150
150


Page 4

 
HOWARD PARKS HOMES LIMITED
 

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

9.


Contingent liabilities

The Company has given a guarantee in respect of the bank borrowings of Hampshire Mobile Park Homes Limited, a subsidiary undertaking, which amounted to £5,376,946 (2023 - £7,031,231). The borrowings are secured by a debenture over the assets of the group. 


10.


Related party transactions

The Company continued its intercompany loan with its subsidiaries in the year. The balance outstanding as at the year end was £556,964 (2023 - £551,132) and is shown within creditors. This balance is interest free and repayable on demand. 


11.


Controlling party

As of the balance sheet date the controlling party is Ms Mecaler Howard, by virtue of her 100% shareholding.


Page 5