Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-292023-09-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14284507 2023-09-01 2024-08-31 14284507 2022-09-01 2023-08-31 14284507 2024-08-31 14284507 2023-08-31 14284507 c:Director1 2023-09-01 2024-08-31 14284507 d:PlantMachinery 2023-09-01 2024-08-31 14284507 d:PlantMachinery 2024-08-31 14284507 d:PlantMachinery 2023-08-31 14284507 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 14284507 d:ComputerEquipment 2023-09-01 2024-08-31 14284507 d:ComputerEquipment 2024-08-31 14284507 d:ComputerEquipment 2023-08-31 14284507 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 14284507 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 14284507 d:CurrentFinancialInstruments 2024-08-31 14284507 d:CurrentFinancialInstruments 2023-08-31 14284507 d:Non-currentFinancialInstruments 2024-08-31 14284507 d:Non-currentFinancialInstruments 2023-08-31 14284507 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 14284507 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14284507 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 14284507 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 14284507 d:ShareCapital 2024-08-31 14284507 d:ShareCapital 2023-08-31 14284507 d:RetainedEarningsAccumulatedLosses 2024-08-31 14284507 d:RetainedEarningsAccumulatedLosses 2023-08-31 14284507 c:OrdinaryShareClass1 2023-09-01 2024-08-31 14284507 c:OrdinaryShareClass1 2024-08-31 14284507 c:OrdinaryShareClass1 2023-08-31 14284507 c:OrdinaryShareClass2 2023-09-01 2024-08-31 14284507 c:OrdinaryShareClass2 2024-08-31 14284507 c:FRS102 2023-09-01 2024-08-31 14284507 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14284507 c:FullAccounts 2023-09-01 2024-08-31 14284507 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14284507 d:HirePurchaseContracts d:WithinOneYear 2024-08-31 14284507 d:HirePurchaseContracts d:WithinOneYear 2023-08-31 14284507 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-08-31 14284507 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-08-31 14284507 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14284507









HHJV LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
HHJV LIMITED
REGISTERED NUMBER: 14284507

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
38,649
-

  
38,649
-

Current assets
  

Stocks
 5 
3,278,636
106,506

Debtors: amounts falling due within one year
 6 
-
3,798

Cash at bank and in hand
 7 
54,139
4,599

  
3,332,775
114,903

Creditors: amounts falling due within one year
 8 
(3,559,650)
(139,998)

Net current liabilities
  
 
 
(226,875)
 
 
(25,095)

Total assets less current liabilities
  
(188,226)
(25,095)

Creditors: amounts falling due after more than one year
 9 
(24,779)
-

  

Net liabilities
  
(213,005)
(25,095)


Capital and reserves
  

Called up share capital 
 11 
120
4

Profit and loss account
  
(213,125)
(25,099)

Total equity
  
(213,005)
(25,095)


Page 1

 
HHJV LIMITED
REGISTERED NUMBER: 14284507
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 year 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 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 on 29 May 2025.




................................................
C Hammond
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
HHJV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

HHJV Limited is a private company limited by shares, registered in England and Wales. The registered office address is Unit F The Brewery, Bells Yew Green Road, Tunbridge Wells, Kent, United Kingdom, TN3 9BD.

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

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial
statements.

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

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

Page 3

 
HHJV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
straight line
Computer equipment
-
25%
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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

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.

 
2.9

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.

 
2.10

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.

Page 4

 
HHJV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 0).

Page 5

 
HHJV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


Additions
38,800
3,332
42,132



At 31 August 2024

38,800
3,332
42,132



Depreciation


Charge for the year on owned assets
3,317
166
3,483



At 31 August 2024

3,317
166
3,483



Net book value



At 31 August 2024
35,483
3,166
38,649



At 31 August 2023
-
-
-


5.


Stocks

2024
2023
£
£

Property stock
3,278,636
106,506



6.


Debtors

2024
2023
£
£


Other debtors
-
3,798



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
54,139
4,599


Page 6

 
HHJV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loan
2,167,949
-

Trade creditors
160
-

Other taxation and social security
1,471
-

Obligations under finance lease and hire purchase contracts
5,138
-

Other creditors
1,383,432
139,998

Accruals and deferred income
1,500
-

3,559,650
139,998


Details of security provided:
The other loan is secured by a fixed charge over the property and a floating charge over all of the property and undertakings of the Company.


9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
24,779
-



10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
5,138
-

Between 1-5 years
24,779
-

29,917
-

Page 7

 
HHJV LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



102 (2023 - 4) Ordinary A shares of £1.00 each
102
4
18 (2023 - ) Ordinary B shares of £1.00 each
18
-

120

4


During the period, the company issued 98 Ordinary A shares of £1 each and 18 Ordinary B shares of £1 each at par.

 
Page 8