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COMPANY REGISTRATION NUMBER: 10541992
Hardcase DAT Limited
Filleted Unaudited Abridged Financial Statements
31 December 2024
Hardcase DAT Limited
Abridged Financial Statements
Year Ended 31 December 2024
Contents
Page
Abridged statement of financial position
1
Notes to the abridged financial statements
3
Hardcase DAT Limited
Abridged Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
£
Fixed Assets
Investments
4
363,250
363,250
Current Assets
Cash at bank and in hand
150
150
Creditors: amounts falling due within one year
269,325
269,325
---------
---------
Net Current Liabilities
269,175
269,175
---------
---------
Total Assets Less Current Liabilities
94,075
94,075
--------
--------
Net Assets
94,075
94,075
--------
--------
Capital and Reserves
Called up share capital
5
150
150
Share premium account
89,950
89,950
Other reserves
50
50
Profit and loss account
3,925
3,925
--------
--------
Shareholders Funds
94,075
94,075
--------
--------
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.
Hardcase DAT Limited
Abridged Statement of Financial Position (continued)
31 December 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 17 April 2025 , and are signed on behalf of the board by:
Mr J Eyre
Director
Company registration number: 10541992
Hardcase DAT Limited
Notes to the Abridged Financial Statements
Year Ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office and place of business is Broombank Road, Chesterfield Industrial Estate, Chesterfield, Derbyshire, S41 9QJ.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Income tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax . Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Investments
£
Cost
At 1 January 2024 and 31 December 2024
653,250
---------
Impairment
At 1 January 2024 and 31 December 2024
290,000
---------
Carrying amount
At 31 December 2024
363,250
---------
At 31 December 2023
363,250
---------
5. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary A shares of £ 1 each
75
75
75
75
Ordinary B shares of £ 1 each
75
75
75
75
----
----
----
----
150
150
150
150
----
----
----
----
6. Related party transactions
During the year the company received loans from related parties. The balances outstanding due to related parties as at 31 December 2024 are as follows:
2024 2023
£ £
Amounts owed to group undertakings (268,076) (267,826)