Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-04-015true 07013729 2023-04-01 2024-03-31 07013729 2021-10-01 2023-03-31 07013729 2024-03-31 07013729 2023-03-31 07013729 c:Director1 2023-04-01 2024-03-31 07013729 d:CurrentFinancialInstruments 2024-03-31 07013729 d:CurrentFinancialInstruments 2023-03-31 07013729 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07013729 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07013729 d:ShareCapital 2024-03-31 07013729 d:ShareCapital 2023-03-31 07013729 d:RetainedEarningsAccumulatedLosses 2024-03-31 07013729 d:RetainedEarningsAccumulatedLosses 2023-03-31 07013729 c:OrdinaryShareClass1 2023-04-01 2024-03-31 07013729 c:OrdinaryShareClass1 2024-03-31 07013729 c:OrdinaryShareClass1 2023-03-31 07013729 c:FRS102 2023-04-01 2024-03-31 07013729 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07013729 c:FullAccounts 2023-04-01 2024-03-31 07013729 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07013729 2 2023-04-01 2024-03-31 07013729 7 2023-04-01 2024-03-31 07013729 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07013729














MHT (UNIQUE TWO) LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
MHT (UNIQUE TWO) LIMITED
REGISTERED NUMBER:07013729

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
144,998
121,372

Cash at bank and in hand
 5 
138
606

  
145,136
121,978

Creditors: amounts falling due within one year
 6 
(40,656)
(14,503)

Net current assets
  
 
 
104,480
 
 
107,475

Total assets less current liabilities
  
104,480
107,475

  

Net assets
  
104,480
107,475


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
104,380
107,375

  
104,480
107,475


Page 1

 
MHT (UNIQUE TWO) LIMITED
REGISTERED NUMBER:07013729
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 profit and loss account 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: 




M H Tillman
Director

Date: 28 February 2025

Page 2

 
MHT (UNIQUE TWO) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

MHT (Unique Two) Limited is a private company, limited by shares, registered in England and Wales, registration number 07013729. The registered office address is 18 Bristol Gardens, London, W9 2JQ.

The princial activity of the company continued to be that of managing pubs, restaurants, hotels and similar accommodations.
The company has not traded during the year.
 
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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Turnover from the sale of food and beverages is recognised when the goods have been provided.
Turnover from rooms is recognised when received.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the profit and loss accounts in the same period as the related expenditure. Grants received in respect of Covid Job Retention Scheme and Local Authority grants are included in other income.
 
 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

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 3

 
MHT (UNIQUE TWO) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

 Current and deferred taxation

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 current 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.

 
2.8

 Debtors

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

 
2.9

 Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.10

 Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

 Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

 
2.12

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and lianilities such as other debtors, trade and other creditors, and loans with related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 5).  

Page 4

 
MHT (UNIQUE TWO) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Debtors

2024
2023
£
£


Amounts owed by connected entities
144,998
120,832

Other debtors
-
540

144,998
121,372



5.


Cash

2024
2023
£
£

Cash at bank and in hand
138
606



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
-
48

Amounts owed to connected entities
12,162
-

Other taxation and social security
23,244
11,705

Accruals
5,250
2,750

40,656
14,503



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Pension commitments

The company operates a defined contribution 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 £NIL (2023 - £171).

9.


Controlling party

The company is under the control of M H Tillman, a director and a majority shareholder of the company. 
 
Page 5