Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31The 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 £544 (2023 - £-) . Contributions totalling £262 (2023 - £-) were payable to the fund at the reporting date and are included in creditors. 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 Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.2023-11-01false53truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10408041 2023-11-01 2024-10-31 10408041 2022-11-01 2023-10-31 10408041 2024-10-31 10408041 2023-10-31 10408041 c:Director1 2023-11-01 2024-10-31 10408041 d:PlantMachinery 2023-11-01 2024-10-31 10408041 d:PlantMachinery 2024-10-31 10408041 d:PlantMachinery 2023-10-31 10408041 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10408041 d:ComputerEquipment 2023-11-01 2024-10-31 10408041 d:ComputerEquipment 2024-10-31 10408041 d:ComputerEquipment 2023-10-31 10408041 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10408041 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10408041 d:CurrentFinancialInstruments 2024-10-31 10408041 d:CurrentFinancialInstruments 2023-10-31 10408041 d:Non-currentFinancialInstruments 2024-10-31 10408041 d:Non-currentFinancialInstruments 2023-10-31 10408041 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 10408041 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10408041 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 10408041 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 10408041 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 10408041 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 10408041 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 10408041 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 10408041 d:ShareCapital 2024-10-31 10408041 d:ShareCapital 2023-10-31 10408041 d:RetainedEarningsAccumulatedLosses 2024-10-31 10408041 d:RetainedEarningsAccumulatedLosses 2023-10-31 10408041 c:OrdinaryShareClass1 2023-11-01 2024-10-31 10408041 c:OrdinaryShareClass1 2024-10-31 10408041 c:OrdinaryShareClass1 2023-10-31 10408041 c:FRS102 2023-11-01 2024-10-31 10408041 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10408041 c:FullAccounts 2023-11-01 2024-10-31 10408041 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10408041 2 2023-11-01 2024-10-31 10408041 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10408041










HAWKLAND GROUP LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
HAWKLAND GROUP LTD
REGISTERED NUMBER: 10408041

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
815
1,267

  
815
1,267

Current assets
  

Stocks
  
1,500
1,890

Debtors: amounts falling due within one year
 5 
45,473
25,631

Bank and cash balances
  
58,627
15,663

  
105,600
43,184

Creditors: amounts falling due within one year
 6 
(100,527)
(56,548)

Net current assets/(liabilities)
  
 
 
5,073
 
 
(13,364)

Total assets less current liabilities
  
5,888
(12,097)

Creditors: amounts falling due after more than one year
 7 
(6,502)
(10,622)

  

Net liabilities
  
(614)
(22,719)


Capital and reserves
  

Called up share capital 
 9 
300
300

Profit and loss account
  
(914)
(23,019)

  
(614)
(22,719)


Page 1

 
HAWKLAND GROUP LTD
REGISTERED NUMBER: 10408041

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 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 5 March 2025.




Christopher Hawker
Director

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

Page 2

 
HAWKLAND GROUP LTD
 

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

1.


GENERAL INFORMATION

Hawkland Group Ltd are a UK company incorporated in England and Wales with a registered number of 10408041 and registered office of 44 King Street, St George, Bristol, BS15 1DH.

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.

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

INTEREST INCOME

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

 
2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
HAWKLAND GROUP LTD
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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 Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

 
2.7

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line basis
Computer equipment
-

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.

 
2.8

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 weighted average 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 profit or loss.

 
2.9

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.

Page 4

 
HAWKLAND GROUP LTD
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.10

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.

 
2.11

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.


3.


EMPLOYEES

2024
2023
£
£

Wages and salaries
146,449
79,500

Social security costs
9,188
1,946

Cost of defined contribution scheme
544
-

156,181
81,446


The average monthly number of employees, including directors, during the year was 5 (2023 - 3).

Page 5

 
HAWKLAND GROUP LTD
 

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

4.


TANGIBLE FIXED ASSETS





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 November 2023
4,312
-
4,312


Additions
563
272
835



At 31 October 2024

4,875
272
5,147



Depreciation


At 1 November 2023
3,045
-
3,045


Charge for the year on owned assets
1,219
68
1,287



At 31 October 2024

4,264
68
4,332



Net book value



At 31 October 2024
611
204
815



At 31 October 2023
1,267
-
1,267


5.


DEBTORS

2024
2023
£
£


Trade debtors
2,788
14,757

Other debtors
4,944
-

Prepayments and accrued income
37,741
10,874

45,473
25,631



6.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Trade creditors
20,099
34,815

Other taxation and social security
8,632
3,472

Other creditors
9,383
17,011

Accruals and deferred income
62,413
1,250

100,527
56,548


Page 6

 
HAWKLAND GROUP LTD
 

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

7.


CREDITORS: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,502
10,622

6,502
10,622



8.


LOANS


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Bank loans
4,040
6,565


4,040
6,565

Amounts falling due 2-5 years

Bank loans
2,462
4,057


2,462
4,057


6,502
10,622



9.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



300 (2023 - 300) Ordinary shares of £1.00 each
300
300



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 £544 (2023 - £-) . Contributions totalling £262 (2023 - £-) were payable to the fund at the reporting date and are included in creditors.


Page 7