Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseBusiness and domestic software development11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13965523 2024-04-01 2025-03-31 13965523 2023-04-01 2024-03-31 13965523 2025-03-31 13965523 2024-03-31 13965523 c:Director1 2024-04-01 2025-03-31 13965523 d:FurnitureFittings 2024-04-01 2025-03-31 13965523 d:FurnitureFittings 2025-03-31 13965523 d:FurnitureFittings 2024-03-31 13965523 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13965523 d:CurrentFinancialInstruments 2025-03-31 13965523 d:CurrentFinancialInstruments 2024-03-31 13965523 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13965523 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13965523 d:ShareCapital 2025-03-31 13965523 d:ShareCapital 2024-03-31 13965523 d:RetainedEarningsAccumulatedLosses 2025-03-31 13965523 d:RetainedEarningsAccumulatedLosses 2024-03-31 13965523 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 13965523 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 13965523 c:FRS102 2024-04-01 2025-03-31 13965523 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13965523 c:FullAccounts 2024-04-01 2025-03-31 13965523 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13965523 2 2024-04-01 2025-03-31 13965523 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13965523









HOK SOFTWARE LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
HOK SOFTWARE LTD
REGISTERED NUMBER: 13965523

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,485
800

  
1,485
800

Current assets
  

Debtors: amounts falling due within one year
 5 
14,802
13,344

Cash at bank and in hand
 6 
120,425
73,548

  
135,227
86,892

Creditors: amounts falling due within one year
 7 
(32,702)
(30,710)

Net current assets
  
 
 
102,525
 
 
56,182

Total assets less current liabilities
  
104,010
56,982

  

Net assets
  
104,010
56,982


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
104,009
56,981

  
104,010
56,982


Page 1

 
HOK SOFTWARE LTD
REGISTERED NUMBER: 13965523
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 her 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 11 June 2025.




................................................
Heather O'Kelly
Director

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

Page 2

 
HOK SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the year was that of software development.

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

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.

Page 3

 
HOK SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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. 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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

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

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.

 
2.7

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. 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.

 
2.8

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.

 
2.9

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 1 (2024 - 1).

Page 4

 
HOK SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2024
1,421


Additions
1,029



At 31 March 2025

2,450



Depreciation


At 1 April 2024
621


Charge for the year on owned assets
344



At 31 March 2025

965



Net book value



At 31 March 2025
1,485



At 31 March 2024
800

Page 5

 
HOK SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
14,760
13,200

Other debtors
42
144

14,802
13,344



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
120,425
73,548

120,425
73,548



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
27,831
25,196

Other taxation and social security
4,871
4,029

Other creditors
-
1,485

32,702
30,710


Included in other creditors, is a director's loan balance of £nil (2024 - £1,485) in relation to Heather O'Kelly.


8.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
120,425
73,548




Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.
Page 6

 
HOK SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Controlling party

The Company is controlled by the director Heather O'Kelly, by virtue of her shareholding, as described in the Director's report.
 
Page 7