Caseware UK (AP4) 2023.0.135 2023.0.135 2025-05-1102023-02-01falseNo description of principal activity0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09958720 2023-02-01 2024-01-31 09958720 2022-02-01 2023-01-31 09958720 2024-01-31 09958720 2023-01-31 09958720 c:Director1 2023-02-01 2024-01-31 09958720 d:FreeholdInvestmentProperty 2024-01-31 09958720 d:FreeholdInvestmentProperty 2023-01-31 09958720 d:FreeholdInvestmentProperty 2 2023-02-01 2024-01-31 09958720 d:CurrentFinancialInstruments 2024-01-31 09958720 d:CurrentFinancialInstruments 2023-01-31 09958720 d:Non-currentFinancialInstruments 2024-01-31 09958720 d:Non-currentFinancialInstruments 2023-01-31 09958720 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09958720 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 09958720 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 09958720 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 09958720 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-01-31 09958720 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-01-31 09958720 d:ShareCapital 2024-01-31 09958720 d:ShareCapital 2023-01-31 09958720 d:InvestmentPropertiesRevaluationReserve 2024-01-31 09958720 d:InvestmentPropertiesRevaluationReserve 2023-01-31 09958720 d:RetainedEarningsAccumulatedLosses 2024-01-31 09958720 d:RetainedEarningsAccumulatedLosses 2023-01-31 09958720 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 09958720 d:AcceleratedTaxDepreciationDeferredTax 2023-01-31 09958720 c:FRS102 2023-02-01 2024-01-31 09958720 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09958720 c:FullAccounts 2023-02-01 2024-01-31 09958720 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09958720 f:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 09958720










H AND H INVESTERS LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 January 2024

 
H AND H INVESTERS LTD
Registered number: 09958720

Balance sheet
As at 31 January 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
500,000
326,141

  
500,000
326,141

Current assets
  

Debtors: amounts falling due within one year
 5 
164,651
80,632

Cash at bank and in hand
 6 
1,137
2,241

  
165,788
82,873

Creditors: amounts falling due within one year
 7 
(139,545)
(79,658)

Net current assets
  
 
 
26,243
 
 
3,215

Total assets less current liabilities
  
526,243
329,356

Creditors: amounts falling due after more than one year
 8 
(381,252)
(381,252)

Provisions for liabilities
  

Deferred tax
  
(43,465)
-

  
 
 
(43,465)
 
 
-

Net assets/(liabilities)
  
101,526
(51,896)


Capital and reserves
  

Called up share capital 
  
200
200

Fair value reserve
  
130,394
-

Profit and loss account
  
(29,068)
(52,096)

  
101,526
(51,896)


Page 1

 
H AND H INVESTERS LTD
Registered number: 09958720
    
Balance sheet (continued)
As at 31 January 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 comprehensive income 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 11 May 2025.




D Herczl
Director

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

Page 2

 
H AND H INVESTERS LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

1.


General information

H and H Investers Ltd is a private company limited by shares and registered in England and Wales.
The registered address is 61 Jessam Avenue, London, E5 9DU.

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

Borrowing costs

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

Page 3

 
H AND H INVESTERS LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

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

Page 4

 
H AND H INVESTERS LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 February 2023
326,141


Surplus on revaluation
173,859



At 31 January 2024
500,000

The 2024 valuations were made by the director, on an open market value for existing use basis.

2024
2023
£
£

Revaluation reserves


Net movement properties
130,394
-

At 31 January 2024
130,394
-



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
326,141
326,141

326,141
326,141


5.


Debtors

2024
2023
£
£


Trade debtors
3,615
5,433

Other debtors
161,036
75,025

Prepayments and accrued income
-
174

164,651
80,632


Page 5

 
H AND H INVESTERS LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,137
2,241

1,137
2,241



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
772
1,181

Other creditors
137,383
73,189

Accruals and deferred income
1,390
5,288

139,545
79,658



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
381,252
381,252

381,252
381,252


The following liabilities were secured:

2024
2023
£
£



Bank loans
381,252
381,252

381,252
381,252

Details of security provided:

Bank loans are secured by way of fixed charge over the company's property.

Page 6

 
H AND H INVESTERS LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
772
1,181


772
1,181



Amounts falling due after more than 5 years

Bank loans
381,252
381,252

382,024
382,433



10.


Deferred taxation




2024


£






Charged to profit or loss
(43,465)



At end of year
(43,465)

The deferred taxation balance is made up as follows:

2024
2023
£
£


Deferred tax on unrealised gains
(43,465)
-

(43,465)
-

 
Page 7