Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30false22false2023-07-01trueNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12303656 2023-07-01 2024-06-30 12303656 2022-07-01 2023-06-30 12303656 2024-06-30 12303656 2023-06-30 12303656 c:Director2 2023-07-01 2024-06-30 12303656 d:CurrentFinancialInstruments 2024-06-30 12303656 d:CurrentFinancialInstruments 2023-06-30 12303656 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12303656 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12303656 d:ShareCapital 2024-06-30 12303656 d:ShareCapital 2023-06-30 12303656 d:RetainedEarningsAccumulatedLosses 2024-06-30 12303656 d:RetainedEarningsAccumulatedLosses 2023-06-30 12303656 c:FRS102 2023-07-01 2024-06-30 12303656 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12303656 c:FullAccounts 2023-07-01 2024-06-30 12303656 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12303656 2 2023-07-01 2024-06-30 12303656 6 2023-07-01 2024-06-30 12303656 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 12303656









HAMMOND CLARKE GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
HAMMOND CLARKE GROUP LIMITED
REGISTERED NUMBER: 12303656

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,247
1,247

  
1,247
1,247

Current assets
  

Debtors: amounts falling due within one year
 5 
159,236
136,730

  
159,236
136,730

Creditors: amounts falling due within one year
 6 
(159,682)
(135,203)

Net current (liabilities)/assets
  
 
 
(446)
 
 
1,527

Total assets less current liabilities
  
801
2,774

  

Net assets
  
801
2,774


Capital and reserves
  

Called up share capital 
  
125
125

Profit and loss account
  
676
2,649

  
801
2,774


Page 1

 
HAMMOND CLARKE GROUP LIMITED
REGISTERED NUMBER: 12303656
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 by: 




................................................
Jonathan Hammond
Director

Date: 19 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
HAMMOND CLARKE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Hammond Clarke Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Hillier Hopkins LLP, First Floor Radius House, 51 Clarendon Road, Watford, Hertfordshire, United Kingdom, WD17 1HP.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

Interest income

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

 
2.3

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 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.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less 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.

Page 3

 
HAMMOND CLARKE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2023
1,247



At 30 June 2024
1,247





5.


Debtors

2024
2023
£
£


Other debtors
159,111
136,605

Called up share capital not paid
125
125

159,236
136,730


Page 4

 
HAMMOND CLARKE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.Debtors (continued)

Included within other debtors due within one year is a loan to a director, amounting to £nil (2023: £122,673).
Included within other debtors due within one year is a loan to a director, amounting to £nil (2023: £13,932).
The main conditions were as follows:
- Interest applied at the official rate of interest at 2.25%
- Loan balances are repayable within 9 months from the year end


6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
154,194
134,605

Corporation tax
710
598

Other creditors
4,778
-

159,682
135,203


At the balance sheet date, a balance of £154,194 was owed to a wholly owned subsidiary, Hammond Clarke Limited.

 
Page 5