Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08762479 2024-01-01 2024-12-31 08762479 2023-01-01 2023-12-31 08762479 2024-12-31 08762479 2023-12-31 08762479 c:Director1 2024-01-01 2024-12-31 08762479 d:Goodwill 2024-12-31 08762479 d:Goodwill 2023-12-31 08762479 d:CurrentFinancialInstruments 2024-12-31 08762479 d:CurrentFinancialInstruments 2023-12-31 08762479 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08762479 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08762479 d:ShareCapital 2024-12-31 08762479 d:ShareCapital 2023-12-31 08762479 d:RetainedEarningsAccumulatedLosses 2024-12-31 08762479 d:RetainedEarningsAccumulatedLosses 2023-12-31 08762479 c:OrdinaryShareClass2 2024-01-01 2024-12-31 08762479 c:OrdinaryShareClass2 2024-12-31 08762479 c:OrdinaryShareClass2 2023-12-31 08762479 c:OrdinaryShareClass3 2024-01-01 2024-12-31 08762479 c:OrdinaryShareClass3 2024-12-31 08762479 c:OrdinaryShareClass3 2023-12-31 08762479 c:FRS102 2024-01-01 2024-12-31 08762479 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08762479 c:FullAccounts 2024-01-01 2024-12-31 08762479 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08762479 2 2024-01-01 2024-12-31 08762479 6 2024-01-01 2024-12-31 08762479 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08762479










N & CD HARDWICK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
N & CD HARDWICK LIMITED
REGISTERED NUMBER: 08762479

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
7,301,654
6,474,355

  
7,301,654
6,474,355

Current assets
  

Debtors: amounts falling due within one year
 6 
714,026
562,560

Cash at bank and in hand
 7 
623
439

  
714,649
562,999

Creditors: amounts falling due within one year
 8 
(498,126)
(434,205)

Net current assets
  
 
 
216,523
 
 
128,794

Total assets less current liabilities
  
7,518,177
6,603,149

  

Net assets
  
7,518,177
6,603,149


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
7,518,077
6,603,049

  
7,518,177
6,603,149



 
N & CD HARDWICK LIMITED
REGISTERED NUMBER: 08762479
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 profit and loss account 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: 




N Hardwick
Director

Date: 30 April 2025

The notes on  form part of these financial statements.


 
N & CD HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

N & CD Hardwick Limited is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Kestrel House, Garth Road, Morden, Surrey, SM4 4LP.  

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

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.



 
N & CD HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

 
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.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


 
N & CD HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
10,000



At 31 December 2024

10,000



Amortisation


At 1 January 2024
10,000



At 31 December 2024

10,000



Net book value



At 31 December 2024
-



At 31 December 2023
-




5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2024
6,474,355


Additions
2,011,438


Disposals
(1,184,139)



At 31 December 2024
7,301,654





 
N & CD HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
714,026
562,560

714,026
562,560



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
623
439

623
439



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
496,482
432,627

Accruals and deferred income
1,644
1,578

498,126
434,205



 
N & CD HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary A shares of £1.00 each
50
50
50 (2023 - 50) Ordinary B shares of £1.00 each
50
50

100

100