Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-311false2023-09-011No description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10787125 2023-09-01 2024-08-31 10787125 2022-09-01 2023-08-31 10787125 2024-08-31 10787125 2023-08-31 10787125 c:Director1 2023-09-01 2024-08-31 10787125 d:CurrentFinancialInstruments 2024-08-31 10787125 d:CurrentFinancialInstruments 2023-08-31 10787125 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10787125 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10787125 d:ShareCapital 2024-08-31 10787125 d:ShareCapital 2023-08-31 10787125 d:RetainedEarningsAccumulatedLosses 2024-08-31 10787125 d:RetainedEarningsAccumulatedLosses 2023-08-31 10787125 c:FRS102 2023-09-01 2024-08-31 10787125 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10787125 c:FullAccounts 2023-09-01 2024-08-31 10787125 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10787125 2 2023-09-01 2024-08-31 10787125 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 10787125









HARE PRODUCTION LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
HARE PRODUCTION LTD
REGISTERED NUMBER: 10787125

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
90,893
81,619

Cash at bank and in hand
 5 
235,024
212,518

  
325,917
294,137

Creditors: amounts falling due within one year
 6 
(219,903)
(114,364)

Net current assets
  
 
 
106,014
 
 
179,773

Total assets less current liabilities
  
106,014
179,773

Net assets
  
106,014
179,773


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
106,013
179,772

  
106,014
179,773


Page 1

 
HARE PRODUCTION LTD
REGISTERED NUMBER: 10787125
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The director considers 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 director acknowledges his 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 20 March 2025.




K Dreijer
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HARE PRODUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Hare Production Ltd is a private company limited by shares and incorporated in England and Wales (Registered number 10787125). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
HARE PRODUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

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:

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.

 
2.4

Interest income

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

 
2.5

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 reporting date in the countries where the Company operates and generates income.


 
2.6

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.

 
2.7

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.

Page 4

 
HARE PRODUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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 1 (2023 - 1).


4.


Debtors

2024
2023
£
£

Trade debtors
13,886
12,901

Other debtors
6,306
4,450

Prepayments and accrued income
70,701
64,268

90,893
81,619



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
235,024
212,518

235,024
212,518


Page 5

 
HARE PRODUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
100,966
-

Corporation tax
1,933
18,352

Accruals and deferred income
117,004
96,012

219,903
114,364



7.


Related party transactions

Included within income is an amount totalling £102,000 invoiced to Hare Performance limited, a UK registered company held under common control. 

 
Page 6