Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-3142023-09-01falseWholesale of other machinery and equipment4falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12922206 2023-09-01 2024-08-31 12922206 2022-09-01 2023-08-31 12922206 2024-08-31 12922206 2023-08-31 12922206 c:Director1 2023-09-01 2024-08-31 12922206 d:CurrentFinancialInstruments 2024-08-31 12922206 d:CurrentFinancialInstruments 2023-08-31 12922206 d:ShareCapital 2024-08-31 12922206 d:ShareCapital 2023-08-31 12922206 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 12922206 d:RetainedEarningsAccumulatedLosses 2024-08-31 12922206 d:RetainedEarningsAccumulatedLosses 2023-08-31 12922206 c:OrdinaryShareClass1 2023-09-01 2024-08-31 12922206 c:OrdinaryShareClass1 2024-08-31 12922206 c:OrdinaryShareClass1 2023-08-31 12922206 c:FRS102 2023-09-01 2024-08-31 12922206 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12922206 c:FullAccounts 2023-09-01 2024-08-31 12922206 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12922206 d:Subsidiary1 2023-09-01 2024-08-31 12922206 d:Subsidiary1 1 2023-09-01 2024-08-31 12922206 6 2023-09-01 2024-08-31 12922206 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12922206









HARROLD HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
HARROLD HOLDINGS LIMITED
REGISTERED NUMBER:12922206

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments

 4 

1,382,840
1,382,840

Current assets
  

Debtors: amounts falling due within one year
 5 
1
1

Cash at bank and in hand
  
6,532
6,532

  
6,533
6,533

  

Net assets
  
1,389,373
1,389,373


Capital and reserves
  

Called up share capital 
 6 
500,000
500,000

Profit and loss account
 7 
889,373
889,373

  
1,389,373
1,389,373


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 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 27 February 2025.


Mrs N Collins
Director

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

Page 1

 
HARROLD HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Harrold Holdings Limited is a private limited company, limited by shares and incorporated in England, United Kingdom. The address of the registered office and company registration number is given in the company information of these financial statements.

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.

All amounts have been rounded to the nearest £1.

The following principal accounting policies have been applied:

  
2.2

Exemption from producing consolidated group accounts

The company is exempt from the requirment to prepare consolidated financial statements as all of its subsidiaries are subject to the small companies regime.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 2

 
HARROLD HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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. 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.

 
2.6

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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. 

 
2.8

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 year was 4 (2023 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 September 2023
1,382,840



At 31 August 2024
1,382,840




Page 3

 
HARROLD HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Lion Picture Framing Supplies Limited
148 Garrison Street, Birmingham, West Midlands, B9 4BN
Ordinary Shares
100%


5.


Debtors

2024
2023
£
£


Other debtors
1
1



6.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



500,000 (2023 - 500,000) Ordinary shares of £1 each
500,000
500,000



7.


Reserves

Profit and loss account

This reserve records all current and prior period retained profits and losses.


8.


Related party transactions

The company has taken advantage of the disclosure exemptions available as permitted by section 33.1A of FRS 102 to not disclose of transactions with group companies that are wholly owned subsidiaries.

 
Page 4