Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-310falsetrueIntellectual Property holding company2023-08-010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13596055 2023-08-01 2024-07-31 13596055 2022-10-01 2023-07-31 13596055 2024-07-31 13596055 2023-07-31 13596055 c:Director1 2023-08-01 2024-07-31 13596055 d:PatentsTrademarksLicencesConcessionsSimilar 2023-08-01 2024-07-31 13596055 d:PatentsTrademarksLicencesConcessionsSimilar 2024-07-31 13596055 d:PatentsTrademarksLicencesConcessionsSimilar 2023-07-31 13596055 d:CurrentFinancialInstruments 2024-07-31 13596055 d:CurrentFinancialInstruments 2023-07-31 13596055 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 13596055 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13596055 d:ShareCapital 2024-07-31 13596055 d:ShareCapital 2023-07-31 13596055 d:RetainedEarningsAccumulatedLosses 2024-07-31 13596055 d:RetainedEarningsAccumulatedLosses 2023-07-31 13596055 c:FRS102 2023-08-01 2024-07-31 13596055 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13596055 c:FullAccounts 2023-08-01 2024-07-31 13596055 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13596055 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2023-08-01 2024-07-31 13596055 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 13596055









MAX HALLEY LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
MAX HALLEY LTD
REGISTERED NUMBER: 13596055

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
17,478

  
-
17,478

Current assets
  

Debtors: amounts falling due within one year
 5 
17,672
-

Cash at bank and in hand
 6 
1
1

  
17,673
1

Creditors: amounts falling due within one year
 7 
(23,032)
(21,518)

Net current liabilities
  
 
 
(5,359)
 
 
(21,517)

Total assets less current liabilities
  
(5,359)
(4,039)

  

Net liabilities
  
(5,359)
(4,039)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(5,360)
(4,040)

  
(5,359)
(4,039)


Page 1

 
MAX HALLEY LTD
REGISTERED NUMBER: 13596055
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 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 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 15 April 2025.




................................................
Max Halley
Director

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

Page 2

 
MAX HALLEY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Max Halley Ltd is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of an intellectual property holding company. The company ceased trading on 31/07/2024.

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.3

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.

 
2.4

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.

 
2.5

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




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

Page 3

 
MAX HALLEY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Intangible assets




Patents

£





At 1 August 2023
18,694


Additions
194


Disposals
(18,888)



At 31 July 2024

-





At 1 August 2023
1,216


On disposals
(1,216)



At 31 July 2024

-



Net book value



At 31 July 2024
-



At 31 July 2023
17,478




5.


Debtors

2024
£


Amounts owed by joint ventures and associated undertakings
17,672

17,672



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1
1

1
1


Page 4

 
MAX HALLEY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to joint ventures
20,458
19,064

Accruals and deferred income
2,574
2,454

23,032
21,518



8.


Controlling party

The Company is controlled by the director, Max Halley, by virtue of his shareholding as described in the director's report.

 
Page 5