Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-061falseNo description of principal activity2023-10-011truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07790453 2023-10-01 2024-09-30 07790453 2022-10-01 2023-09-30 07790453 2024-09-30 07790453 2023-09-30 07790453 c:Director1 2023-10-01 2024-09-30 07790453 d:ComputerEquipment 2023-10-01 2024-09-30 07790453 d:ComputerEquipment 2024-09-30 07790453 d:ComputerEquipment 2023-09-30 07790453 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07790453 d:CurrentFinancialInstruments 2024-09-30 07790453 d:CurrentFinancialInstruments 2023-09-30 07790453 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07790453 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07790453 d:ShareCapital 2024-09-30 07790453 d:ShareCapital 2023-09-30 07790453 d:RetainedEarningsAccumulatedLosses 2024-09-30 07790453 d:RetainedEarningsAccumulatedLosses 2023-09-30 07790453 c:FRS102 2023-10-01 2024-09-30 07790453 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07790453 c:FullAccounts 2023-10-01 2024-09-30 07790453 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07790453 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 07790453









MT INVESTMENTS HK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
MT INVESTMENTS HK LIMITED
REGISTERED NUMBER: 07790453

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
822
1,622

  
822
1,622

Current assets
  

Debtors: amounts falling due within one year
 5 
-
3,324

Cash at bank and in hand
  
1,134
4,394

  
1,134
7,718

Current liabilities
  

Creditors: Amounts Falling Due Within One Year
 6 
(58,201)
(52,010)

Net current liabilities
  
 
 
(57,067)
 
 
(44,292)

Total assets less current liabilities
  
(56,245)
(42,670)

  

Net liabilities
  
(56,245)
(42,670)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(56,345)
(42,770)

  
(56,245)
(42,670)


Page 1

 
MT INVESTMENTS HK LIMITED
REGISTERED NUMBER: 07790453
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 6 May 2025.

M A Tenzer
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
MT INVESTMENTS HK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

MT Investments HK Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. The address of its principal place of business is 7 Parkmead Gardens, London, NW7 2JW.

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

Going concern

The Statement of Financial Position shows a deficit at the year end date but the director will continue to provide the company with financial support and accordingly these financial statements are prepared on the basis that the company will continue to be a going concern.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT. 
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Page 3

 
MT INVESTMENTS HK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33.33% straight line

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.

  
2.6

Debtors

Debtors are measured at transaction price, less any impairment.

  
2.7

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.

  
2.8

Creditors

Creditors are measured at the transaction price.

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from third parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
MT INVESTMENTS HK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost


At 1 October 2023
6,023



At 30 September 2024

6,023



Depreciation


At 1 October 2023
4,401


Charge for the year on owned assets
800



At 30 September 2024

5,201



Net book value



At 30 September 2024
822



At 30 September 2023
1,622

Page 5

 
MT INVESTMENTS HK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
3,324

-
3,324



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,620
-

Other creditors
48,781
47,310

Accruals
4,800
4,700

58,201
52,010



7.


Related party transactions

At the financial year end, the company owed the director £48,781 (2023 - £47,310) which is included in other creditors. 

 
Page 6