Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30212024-02-01falseRail Communications18falsetruefalse 05692085 2024-02-01 2024-09-30 05692085 2023-02-01 2024-01-31 05692085 2024-09-30 05692085 2024-01-31 05692085 c:Director1 2024-02-01 2024-09-30 05692085 d:Buildings 2024-02-01 2024-09-30 05692085 d:Buildings 2024-09-30 05692085 d:Buildings 2024-01-31 05692085 d:Buildings d:OwnedOrFreeholdAssets 2024-02-01 2024-09-30 05692085 d:PlantMachinery 2024-02-01 2024-09-30 05692085 d:PlantMachinery 2024-09-30 05692085 d:PlantMachinery 2024-01-31 05692085 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2024-09-30 05692085 d:MotorVehicles 2024-02-01 2024-09-30 05692085 d:MotorVehicles 2024-09-30 05692085 d:MotorVehicles 2024-01-31 05692085 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2024-09-30 05692085 d:FurnitureFittings 2024-02-01 2024-09-30 05692085 d:FurnitureFittings 2024-09-30 05692085 d:FurnitureFittings 2024-01-31 05692085 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2024-09-30 05692085 d:OwnedOrFreeholdAssets 2024-02-01 2024-09-30 05692085 d:ComputerSoftware 2024-09-30 05692085 d:ComputerSoftware 2024-01-31 05692085 d:CurrentFinancialInstruments 2024-09-30 05692085 d:CurrentFinancialInstruments 2024-01-31 05692085 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05692085 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 05692085 d:ShareCapital 2024-09-30 05692085 d:ShareCapital 2024-01-31 05692085 d:RetainedEarningsAccumulatedLosses 2024-09-30 05692085 d:RetainedEarningsAccumulatedLosses 2024-01-31 05692085 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 05692085 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 05692085 c:FRS102 2024-02-01 2024-09-30 05692085 c:Audited 2024-02-01 2024-09-30 05692085 c:FullAccounts 2024-02-01 2024-09-30 05692085 c:PrivateLimitedCompanyLtd 2024-02-01 2024-09-30 05692085 d:Subsidiary1 2024-02-01 2024-09-30 05692085 d:Subsidiary1 1 2024-02-01 2024-09-30 05692085 d:Subsidiary2 2024-02-01 2024-09-30 05692085 d:Subsidiary2 1 2024-02-01 2024-09-30 05692085 c:SmallCompaniesRegimeForAccounts 2024-02-01 2024-09-30 05692085 6 2024-02-01 2024-09-30 05692085 d:ComputerSoftware d:OwnedIntangibleAssets 2024-02-01 2024-09-30 05692085 e:PoundSterling 2024-02-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 05692085










HAWTHORNE CONTRACT SERVICES LTD










FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
HAWTHORNE CONTRACT SERVICES LTD
REGISTERED NUMBER: 05692085

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

30 September
31 January
2024
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,162
4,960

Tangible assets
 5 
433,599
459,779

Investments
  
200
100

  
435,961
464,839

Current assets
  

Stocks
  
74,629
225,022

Debtors: amounts falling due within one year
 7 
838,477
688,506

Cash at bank and in hand
  
430,317
234,764

  
1,343,423
1,148,292

Creditors: amounts falling due within one year
 8 
(509,795)
(404,796)

Net current assets
  
 
 
833,628
 
 
743,496

Total assets less current liabilities
  
1,269,589
1,208,335

Provisions for liabilities
  

Deferred tax
 9 
(44,929)
(52,910)

Net assets
  
1,224,660
1,155,425


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,224,560
1,155,325

  
1,224,660
1,155,425


Page 1

 
HAWTHORNE CONTRACT SERVICES LTD
REGISTERED NUMBER: 05692085
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 7 February 2025.


M J W Waind
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Hawthorne Contract Services Ltd is a private company limited by shares, incorporated in England and Wales (registered number 05692085). Its registered office is c/o Trackwork Limited, Sandall Lane, Kirk Sandall Industrial Estate, Doncaster, DN3 1LL. The principal activity of the Company throughout the year continued to be that of rail communications. The financial statements are for a period of 8 months to align with reporting requirements of the ultimate parent company. Therefore, the comparatives are not entirely comparable.

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 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:

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
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.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income.

The current income 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Motor vehicles
-
25%
Fixtures, fittings and equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.10

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 balance sheet 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.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS
102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial
Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections
11 and 12 and the other presentation requirements of FRS 102.

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.


Page 5

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 21 (2024 - 18).


4.


Intangible assets






Computer software

£



Cost


At 1 February 2024
20,982



At 30 September 2024

20,982



Amortisation


At 1 February 2024
16,022


Charge for the period on owned assets
2,798



At 30 September 2024

18,820



Net book value



At 30 September 2024
2,162



At 31 January 2024
4,960



Page 6

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets







Leasehold property
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total

£
£
£
£
£



Cost


At 1 February 2024
246,952
88,043
303,687
73,839
712,521


Additions
-
2,660
16,995
-
19,655


Disposals
-
-
(23,599)
-
(23,599)



At 30 September 2024

246,952
90,703
297,083
73,839
708,577



Depreciation


At 1 February 2024
-
47,480
156,947
48,315
252,742


Charge for the period on owned assets
-
4,323
25,227
4,099
33,649


Disposals
-
-
(11,413)
-
(11,413)



At 30 September 2024

-
51,803
170,761
52,414
274,978



Net book value



At 30 September 2024
246,952
38,900
126,322
21,425
433,599



At 31 January 2024
246,952
40,563
146,740
25,524
459,779

Page 7

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

6.


Fixed asset investments








Investments in subsidiary companies

£



Cost


At 1 February 2024
100


Additions
100



At 30 September 2024
200





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Hawthorne Communications Limited
C/O Trackwork Limited Sandall Lane, Kirk Sandal Industrial Estate, Doncaster, DN3 1LL
Ordinary
100%
HCOMM Limited
C/O Trackwork Limited Sandall Lane, Kirk Sandal Industrial Estate, Doncaster, DN3 1LL
Ordinary
100%


7.


Debtors

30 September
31 January
2024
2024
£
£


Trade debtors
476,542
246,266

Amounts owed by group undertakings
288,235
295,775

Other debtors
12,517
42,371

Prepayments and accrued income
61,183
32,919

VAT recoverable
-
71,175

838,477
688,506



Page 8

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

8.


Creditors: Amounts falling due within one year

30 September
31 January
2024
2024
£
£

Trade creditors
55,329
126,060

Corporation tax
194,878
163,819

Other taxation and social security
48,765
-

Obligations under finance lease and hire purchase contracts
2,925
17,981

Other creditors
7,892
3,184

Accruals and deferred income
200,006
93,752

509,795
404,796



9.


Deferred taxation






2024


£






At beginning of year
52,910


Utilised in year
7,981



At end of year
44,929

The provision for deferred taxation is made up as follows:

30 September
31 January
2024
2024
£
£


Accelerated capital allowances
(44,929)
(52,910)


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £11,991 (31 Jan 2024: £11,139). Contributions totalling £2,971 (2024: £2,771) were payable to the fund at the balance sheet date and are included in creditors.

Page 9

 
HAWTHORNE CONTRACT SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

11.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.


12.


Controlling party

The immediate parent undertaking is Trackwork Limited, a company registered in England and Wales.
The ultimate parent undertaking is Trackwork Group Limited, a company registered in England and Wales.
The largest and smallest group of undertakings of which group accounts for the year ended 30 September 2024 have been drawn up is that headed of Trackwork Group Limited. Copies of the Group accounts are available at Companies House.
The ultimate controlling party is M J W Waind by virtue of his shareholding in the ultimate parent undertaking.


13.


Auditors' information

The auditors' report on the financial statements for the period ended 30 September 2024 was unqualified.

The audit report was signed on 7 February 2025 by Andrew Irvine (Senior Statutory Auditor) on behalf of Shorts.

 
Page 10