Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false2023-10-01falseNo description of principal activity32falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09125070 2023-10-01 2024-09-30 09125070 2022-10-01 2023-09-30 09125070 2024-09-30 09125070 2023-09-30 09125070 c:Director1 2023-10-01 2024-09-30 09125070 d:PlantMachinery 2023-10-01 2024-09-30 09125070 d:PlantMachinery 2024-09-30 09125070 d:PlantMachinery 2023-09-30 09125070 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09125070 d:CurrentFinancialInstruments 2024-09-30 09125070 d:CurrentFinancialInstruments 2023-09-30 09125070 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09125070 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09125070 d:ShareCapital 2024-09-30 09125070 d:ShareCapital 2023-09-30 09125070 d:RetainedEarningsAccumulatedLosses 2024-09-30 09125070 d:RetainedEarningsAccumulatedLosses 2023-09-30 09125070 c:OrdinaryShareClass1 2023-10-01 2024-09-30 09125070 c:OrdinaryShareClass1 2024-09-30 09125070 c:FRS102 2023-10-01 2024-09-30 09125070 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09125070 c:FullAccounts 2023-10-01 2024-09-30 09125070 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09125070 d:WithinOneYear 2024-09-30 09125070 d:WithinOneYear 2023-09-30 09125070 2 2023-10-01 2024-09-30 09125070 e:PoundSterling 2023-10-01 2024-09-30 09125070 d:EntityControlledByKeyManagementPersonnel1 2023-10-01 2024-09-30 09125070 d:EntityControlledByKeyManagementPersonnel1 2024-09-30 09125070 d:EntityControlledByKeyManagementPersonnel2 2023-10-01 2024-09-30 09125070 d:EntityControlledByKeyManagementPersonnel2 2024-09-30 09125070 d:EntityControlledByKeyManagementPersonnel3 2023-10-01 2024-09-30 09125070 d:EntityControlledByKeyManagementPersonnel3 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09125070









THE HOSPITAL LOCATION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
THE HOSPITAL LOCATION LIMITED
REGISTERED NUMBER: 09125070

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024


2024

As restated 2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
2,385
3,180

  
2,385
3,180

Current assets
  

Stocks
 5 
-
2,985

Debtors: amounts falling due within one year
 6 
9,721
36,665

Cash at bank and in hand
 7 
333,902
414,747

  
343,623
454,397

Creditors: amounts falling due within one year
 8 
(111,194)
(157,735)

Net current assets
  
 
 
232,429
 
 
296,662

Total assets less current liabilities
  
234,814
299,842

  

Net assets
  
234,814
299,842


Capital and reserves
  

Called up share capital 
 9 
2
2

Profit and loss account
  
234,812
299,840

  
234,814
299,842


Page 1

 
THE HOSPITAL LOCATION LIMITED
REGISTERED NUMBER: 09125070
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 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 5 February 2025.




D I Burns
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
THE HOSPITAL LOCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Hospital Location Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Cowley, Uxbridge, Middlesex, UB8 2FX.
The company specialises in the production of motion pictures and television programmes.

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 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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.4

Taxation

Tax is recognised in the Statement of comprehensive income  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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
THE HOSPITAL LOCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

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
-
25%
reducing balance

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 the Statement of comprehensive income.

 
2.6

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 reporting 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 the Statement of comprehensive income.

 
2.7

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.

 
2.8

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

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

Page 4

 
THE HOSPITAL LOCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

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 3 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery

£



Cost


At 1 October 2023
12,206



At 30 September 2024

12,206



Depreciation


At 1 October 2023
9,026


Charge for the year
795



At 30 September 2024

9,821



Net book value



At 30 September 2024
2,385



At 30 September 2023
3,180


5.


Stocks

2024
2023
£
£

Finished goods
-
2,985

-
2,985


Page 5

 
THE HOSPITAL LOCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
5,647
33,516

Other debtors
151
-

Prepayments and accrued income
3,923
3,149

9,721
36,665



7.


Cash and cash equivalents

2024
As restated 2023
£
£

Cash at bank and in hand
333,902
414,747

333,902
414,747



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,762
13,155

Corporation tax
17,244
39,536

Other taxation and social security
1,387
12,902

Other creditors
86,741
84,241

Accruals and deferred income
4,060
7,901

111,194
157,735



9.


Share capital

2024
As restated 2023
£
£
Allotted, called up and fully paid



2  Ordinary shares of £1 each
2
2


Page 6

 
THE HOSPITAL LOCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Prior year restatement

Prior year share capital and cash at bank and in hand have been restated to correct amounts. The impact of this restatement is £Nil on prior year reported profits, and £2 to prior year reported net assets.


11.


Commitments under operating leases

At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
23,445
22,329

23,445
22,329


12.


Related party transactions

Included within other creditors is an amount of £12,642 (2023 - £12,642) due to Film Medical Services Limited, a company with a common director.

Included within other creditors is an amount of £10,000 (2023 - £10,000) due to Mediscene Limited, a company with a common director.
 
Included within other creditors is an amount of £61,599 (2023 - £61,599) due to the directors of the company.


13.


Controlling party

The ultimate controlling parties are the directors by virtue of their majority shareholding in the company.

 
Page 7