Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-310falsetrue2023-04-01falseNo description of principal activity0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02325120 2023-04-01 2024-03-31 02325120 2022-04-01 2023-03-31 02325120 2024-03-31 02325120 2023-03-31 02325120 c:Director1 2023-04-01 2024-03-31 02325120 d:ShareCapital 2024-03-31 02325120 d:ShareCapital 2023-03-31 02325120 d:InvestmentPropertiesRevaluationReserve 2023-04-01 2024-03-31 02325120 d:InvestmentPropertiesRevaluationReserve 2024-03-31 02325120 d:InvestmentPropertiesRevaluationReserve 2023-03-31 02325120 c:FRS102 2023-04-01 2024-03-31 02325120 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02325120 c:FullAccounts 2023-04-01 2024-03-31 02325120 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02325120 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 02325120










H.T.C. LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
H.T.C. LIMITED
REGISTERED NUMBER: 02325120

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets

Investments
127,186
-

127,186
-

Current assets

Cash at bank and in hand
2
2


Net assets
127,188
2


Capital and reserves

Called up share capital 
2
2

Investment property reserve
127,186
-

127,188
2


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 income statement 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: 






Neil A Hunt
Director

Date: 27 March 2025

The notes on page 2 form part of these financial statements.

Page 1

 
H.T.C. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

H.T.C Limited (02325120) is a private company limited by shares and incorporated in England & Wales. Its registered office address is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Investment property

The investment property has been valued according to the estate of the late director.  If the investment property had been shown at historic cost, the value would be nil, as gifted.






5.


Reserves

Investment property revaluation reserve

This reserve recognises the cumulative adjustments to fair value in each relevant accounting period.


6.


Prior year adjustment

During the year ended 31 March 2023, an investment property was gifted to the company by the director, Brian Hunt, at nil value.  

Page 2