Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302025-05-262Rental of a property2023-10-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12915719 2023-10-01 2024-09-30 12915719 2022-10-01 2023-09-30 12915719 2024-09-30 12915719 2023-09-30 12915719 c:Director1 2023-10-01 2024-09-30 12915719 c:Director2 2023-10-01 2024-09-30 12915719 c:RegisteredOffice 2023-10-01 2024-09-30 12915719 d:CurrentFinancialInstruments 2024-09-30 12915719 d:CurrentFinancialInstruments 2023-09-30 12915719 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12915719 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12915719 d:ShareCapital 2024-09-30 12915719 d:ShareCapital 2023-09-30 12915719 d:RetainedEarningsAccumulatedLosses 2024-09-30 12915719 d:RetainedEarningsAccumulatedLosses 2023-09-30 12915719 c:FRS102 2023-10-01 2024-09-30 12915719 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12915719 c:FullAccounts 2023-10-01 2024-09-30 12915719 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12915719 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 12915719









HARMAN BADGER WAY LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
HARMAN BADGER WAY LTD
 
 
COMPANY INFORMATION


Directors
Andrew John Harman 
Timothy Stuart Harman 




Registered number
12915719



Registered office
Little Fieldhead
53 Penn Road

Beaconsfield

Buckinghamshire

HP9 2LW





 
HARMAN BADGER WAY LTD
REGISTERED NUMBER: 12915719

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
  
515,720
515,720

  
515,720
515,720

Current assets
  

Cash at bank and in hand
 4 
23,706
32,146

  
23,706
32,146

Creditors: amounts falling due within one year
 5 
(517,501)
(527,520)

Net current liabilities
  
 
 
(493,795)
 
 
(495,374)

Total assets less current liabilities
  
21,925
20,346

  

Net assets
  
21,925
20,346


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
21,875
20,296

  
21,925
20,346


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 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 26 May 2025.

Andrew John Harman
Timothy Stuart Harman
Director
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
HARMAN BADGER WAY LTD
REGISTERED NUMBER: 12915719
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


Page 2

 
HARMAN BADGER WAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The company is a limited liability company incorporated in England.  Its registered office is situated at 53 Penn Road, Beaconsfield, Buckinghamshire, HP9 2LW.

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

Rental income is recognised on a straight line basis over the period of the lease.

 
2.3

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.

 
2.4

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.

 
2.5

Investment property

Investment property is carried at fair value determined annually by the directors based on current market rents and investment property yields for comparable real estate.  No depreciation is provided.  Changes in fair value are recognised in profit or loss.

 
2.6

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.

 
2.7

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 3

 
HARMAN BADGER WAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees




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


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
23,706
32,146

23,706
32,146



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
660

Corporation tax
370
261

Other creditors
517,131
526,599

517,501
527,520


Included in other creditors are unsecured loans of £203,588 from the directors and shareholders of the Company.  Interest is charged at variable rates as agreed between the parties. No interest was charged in the year.

Page 4