Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31No description of principal activity2023-09-01false190falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15108604 2023-08-31 15108604 2023-09-01 2024-07-31 15108604 2022-09-01 2023-08-31 15108604 2024-07-31 15108604 c:Director1 2023-09-01 2024-07-31 15108604 d:PlantMachinery 2023-09-01 2024-07-31 15108604 d:PlantMachinery 2024-07-31 15108604 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-07-31 15108604 d:MotorVehicles 2023-09-01 2024-07-31 15108604 d:MotorVehicles 2024-07-31 15108604 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-07-31 15108604 d:FurnitureFittings 2023-09-01 2024-07-31 15108604 d:FurnitureFittings 2024-07-31 15108604 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-07-31 15108604 d:OwnedOrFreeholdAssets 2023-09-01 2024-07-31 15108604 d:CurrentFinancialInstruments 2024-07-31 15108604 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15108604 d:ShareCapital 2024-07-31 15108604 d:RetainedEarningsAccumulatedLosses 2024-07-31 15108604 c:OrdinaryShareClass1 2023-09-01 2024-07-31 15108604 c:OrdinaryShareClass1 2024-07-31 15108604 c:FRS102 2023-09-01 2024-07-31 15108604 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-07-31 15108604 c:FullAccounts 2023-09-01 2024-07-31 15108604 c:PrivateLimitedCompanyLtd 2023-09-01 2024-07-31 15108604 e:PoundSterling 2023-09-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15108604









CHICKPEA HO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2024

 
CHICKPEA HO LIMITED
REGISTERED NUMBER: 15108604

BALANCE SHEET
AS AT 31 JULY 2024

31 July 2024
Note
£

Fixed assets
  

Tangible assets
 4 
8,330

  
8,330

Current assets
  

Debtors: amounts falling due within one year
 5 
90,202

Cash at bank and in hand
 6 
15,112

  
105,314

Creditors: amounts falling due within one year
 7 
(167,840)

Net current (liabilities)/assets
  
 
 
(62,526)

Total assets less current liabilities
  
(54,196)

  

Net liabilities
  
(54,196)


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
(54,296)

  
(54,196)


Page 1

 
CHICKPEA HO LIMITED
REGISTERED NUMBER: 15108604
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

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 period 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 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 29 April 2025.




................................................
Ethan Davids
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CHICKPEA HO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

Chickpea HO Limited is a private company limited by shares, incorporated in England and Wales on 01 September 2023. The principal activity throughout the period was that of management services. The Company started trading on 01 November 2023. The Company's accounting period was shortened from 30 September 2024 to 31 July 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

Going concern

The accounts have been prepared on a going concern basis. This assumes the continuing support of its parent company and directors, which they have pledged for the foreseeable future.

 
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

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 3

 
CHICKPEA HO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

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%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

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.

 
2.7

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.

 
2.8

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

 
CHICKPEA HO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.9

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

Period ended 31 July 2024
£

Wages and salaries
115,880

Social security costs
8,673

Cost of defined contribution scheme
1,864

126,417


The average monthly number of employees, including directors, during the period was 19.


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


Additions
2,765
7,800
542
11,107



At 31 July 2024

2,765
7,800
542
11,107



Depreciation


Charge for the period on owned assets
691
1,950
136
2,777



At 31 July 2024

691
1,950
136
2,777



Net book value



At 31 July 2024
2,074
5,850
406
8,330

Page 5

 
CHICKPEA HO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

5.


Debtors

Period ended 31 July 2024
£


Trade debtors
3,528

Amounts owed by associated undertakings
73,219

Other debtors
865

Prepayments and accrued income
12,590

90,202



6.


Cash and cash equivalents

Period ended 31 July 2024
£

Cash at bank and in hand
15,112

Less: bank overdrafts
(218)

14,894



7.


Creditors: Amounts falling due within one year

Period ended 31 July 2024
£

Bank overdrafts
218

Trade creditors
26,173

Amounts owed to  associated undertakings
89,627

Other taxation and social security
24,088

Other creditors
25,279

Accruals and deferred income
2,455

167,840


Page 6

 
CHICKPEA HO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

8.


Share capital

Period ended 31 July 2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1 each
100


Upon incorporation 100 Ordinary £1 shares were issued at par.


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,865. Contributions totalling £1,129 were payable to the fund at the balance sheet date.


10.


Controlling party

The Company is controlled by the parent company, Chickpea Limited, who owns 100% of the issued shares.

 
Page 7