Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-162024-01-01falseNo description of principal activity1414truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01406609 2024-01-01 2024-12-31 01406609 2023-01-01 2023-12-31 01406609 2024-12-31 01406609 2023-12-31 01406609 2023-01-01 01406609 c:Director1 2024-01-01 2024-12-31 01406609 d:Buildings 2024-01-01 2024-12-31 01406609 d:Buildings 2024-12-31 01406609 d:Buildings 2023-12-31 01406609 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01406609 d:PlantMachinery 2024-01-01 2024-12-31 01406609 d:PlantMachinery 2024-12-31 01406609 d:PlantMachinery 2023-12-31 01406609 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01406609 d:MotorVehicles 2024-01-01 2024-12-31 01406609 d:MotorVehicles 2024-12-31 01406609 d:MotorVehicles 2023-12-31 01406609 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01406609 d:OfficeEquipment 2024-01-01 2024-12-31 01406609 d:OfficeEquipment 2024-12-31 01406609 d:OfficeEquipment 2023-12-31 01406609 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01406609 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01406609 d:CurrentFinancialInstruments 2024-12-31 01406609 d:CurrentFinancialInstruments 2023-12-31 01406609 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 01406609 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01406609 d:ShareCapital 2024-12-31 01406609 d:ShareCapital 2023-12-31 01406609 d:CapitalRedemptionReserve 2024-12-31 01406609 d:CapitalRedemptionReserve 2023-12-31 01406609 d:RetainedEarningsAccumulatedLosses 2024-12-31 01406609 d:RetainedEarningsAccumulatedLosses 2023-12-31 01406609 c:FRS102 2024-01-01 2024-12-31 01406609 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01406609 c:FullAccounts 2024-01-01 2024-12-31 01406609 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01406609 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 01406609 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 01406609 d:RetirementBenefitObligationsDeferredTax 2024-12-31 01406609 d:RetirementBenefitObligationsDeferredTax 2023-12-31 01406609 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 01406609










HAROLD MOORE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
HAROLD MOORE LIMITED
REGISTERED NUMBER: 01406609

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
55,423
61,273

Current assets
  

Stocks
  
222,496
208,881

Debtors: amounts falling due within one year
 5 
129,591
143,573

Cash at bank and in hand
  
1,154,096
1,173,553

  
1,506,183
1,526,007

Creditors: amounts falling due within one year
 6 
(135,665)
(215,672)

Net current assets
  
 
 
1,370,518
 
 
1,310,335

  

Net assets
  
1,425,941
1,371,608


Capital and reserves
  

Called up share capital 
  
111,044
111,044

Capital redemption reserve
  
76,890
76,890

Profit and loss account
  
1,238,007
1,183,674

  
1,425,941
1,371,608


Page 1

 
HAROLD MOORE LIMITED
REGISTERED NUMBER: 01406609
    
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 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 16 May 2025.




D P Moore
Director

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

Page 2

 
HAROLD MOORE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Harold Moore Limited is a private Company limited by shares, incorporated in England and Wales  (registered number: 01406609). Its registered office is Bailey Works, Bailey Street, Sheffield, S1 4EH.  The principal activity of the Company throughout the year continued to be that of injection moulding.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is pounds sterling.

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.

 
2.3

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.

Page 3

 
HAROLD MOORE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

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, as follows.

The depreciation rates used are:

Freehold property
-
2% reducing balance
Plant and machinery
-
15% straight line
Motor vehicles
-
25% reducing balance
Office 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 the Statement of Income and Retained Earnings. 

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

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 the Statement of Income and Retained Earnings.

Page 4

 
HAROLD MOORE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction,  the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

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 the Statement of Income and Retained Earnings 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.

 
2.8

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 14 (2023 - 14).

Page 5

 
HAROLD MOORE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£
£



Cost 


At 1 January 2024
86,634
1,113,006
40,675
48,242
1,288,557



At 31 December 2024

86,634
1,113,006
40,675
48,242
1,288,557



Depreciation


At 1 January 2024
38,800
1,103,719
36,523
48,242
1,227,284


Charge for the year on owned assets
956
3,856
1,038
-
5,850



At 31 December 2024

39,756
1,107,575
37,561
48,242
1,233,134



Net book value



At 31 December 2024
46,878
5,431
3,114
-
55,423



At 31 December 2023
47,834
9,287
4,152
-
61,273


5.


Debtors

2024
2023
£
£


Trade debtors
110,592
125,106

Prepayments and accrued income
17,690
18,041

Deferred taxation
1,309
426

129,591
143,573


Page 6

 
HAROLD MOORE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
47,835
41,570

Corporation tax
31,320
74,602

Other taxation and social security
35,113
74,857

Other creditors
12,230
12,268

Accruals and deferred income
9,167
12,375

135,665
215,672



7.


Deferred taxation




2024
2023


£

£






At beginning of year
426
154


Charged to profit or loss
883
272



At end of year
1,309
426

The deferred tax asset is made up as follows:

2024
2023
£
£


Accelerated capital allowances
1,078
205

Pension surplus
231
221

1,309
426


8.


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 £30,860 (2023 - £110,790). Contributions totalling £924 (2023 - £887) were payable to the fund at the Balance Sheet date and are included in creditors.

 
Page 7