Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-312023-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11948576 2023-04-01 2024-03-31 11948576 2022-04-01 2023-03-31 11948576 2024-03-31 11948576 2023-03-31 11948576 c:Director2 2023-04-01 2024-03-31 11948576 d:PlantMachinery 2023-04-01 2024-03-31 11948576 d:PlantMachinery 2024-03-31 11948576 d:PlantMachinery 2023-03-31 11948576 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11948576 d:CurrentFinancialInstruments 2024-03-31 11948576 d:CurrentFinancialInstruments 2023-03-31 11948576 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11948576 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11948576 d:ShareCapital 2024-03-31 11948576 d:ShareCapital 2023-03-31 11948576 d:SharePremium 2024-03-31 11948576 d:SharePremium 2023-03-31 11948576 d:RetainedEarningsAccumulatedLosses 2024-03-31 11948576 d:RetainedEarningsAccumulatedLosses 2023-03-31 11948576 c:OrdinaryShareClass1 2023-04-01 2024-03-31 11948576 c:OrdinaryShareClass1 2024-03-31 11948576 c:OrdinaryShareClass1 2023-03-31 11948576 c:FRS102 2023-04-01 2024-03-31 11948576 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11948576 c:FullAccounts 2023-04-01 2024-03-31 11948576 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11948576 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11948576









HOXTON LEGAL CONSULTANTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
HOXTON LEGAL CONSULTANTS LTD
REGISTERED NUMBER: 11948576

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
626
835

  
626
835

Current assets
  

Debtors: amounts falling due within one year
 5 
125,217
21,413

Cash at bank and in hand
 6 
27,233
6,970

  
152,450
28,383

Creditors: amounts falling due within one year
 7 
(144,068)
(33,219)

Net current assets/(liabilities)
  
 
 
8,382
 
 
(4,836)

Total assets less current liabilities
  
9,008
(4,001)

  

Net assets/(liabilities)
  
9,008
(4,001)


Capital and reserves
  

Called up share capital 
 8 
100
1

Share premium account
  
9,900
-

Profit and loss account
  
(992)
(4,002)

  
9,008
(4,001)


Page 1

 
HOXTON LEGAL CONSULTANTS LTD
REGISTERED NUMBER: 11948576
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 by: 




M Dean
Director

Date: 28 March 2025

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

Page 2

 
HOXTON LEGAL CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Hoxton Legal consultants Limited is a private company limited by shares and incorporated in England & Wales (registered number 11948576 ). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency.

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

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
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

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.

Page 3

 
HOXTON LEGAL CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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%

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.

 
2.5

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.

 
2.6

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.

 
2.7

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
31,220
24,123

31,220
24,123


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
HOXTON LEGAL CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2023
1,644



At 31 March 2024

1,644



Depreciation


At 1 April 2023
809


Charge for the year on owned assets
209



At 31 March 2024

1,018



Net book value



At 31 March 2024
626



At 31 March 2023
835


5.


Debtors

2024
2023
£
£


Other debtors
125,217
21,413

125,217
21,413



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
27,233
6,970

27,233
6,970


Page 5

 
HOXTON LEGAL CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,821
800

Amounts owed to group undertakings
45,014
-

Other creditors
93,693
30,879

Accruals and deferred income
1,540
1,540

144,068
33,219



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 1) Ordinary shares of £1 each
100
1


During the year, 99 Ordinary shares of £1 each were allotted and fully paid at premium of £9,900.


9.


Related party transactions

Included in other debtors is an amount of £8,797 due from the director of the company.

 
Page 6