Caseware UK (AP4) 2023.0.135 2023.0.135 2025-02-282025-02-28The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalseNo description of principal activity2024-02-06false10false 15469770 2024-02-05 15469770 2024-02-06 2025-02-28 15469770 2023-03-01 2024-02-05 15469770 2025-02-28 15469770 c:Director1 2024-02-06 2025-02-28 15469770 d:ComputerEquipment 2024-02-06 2025-02-28 15469770 d:ComputerEquipment 2025-02-28 15469770 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-02-06 2025-02-28 15469770 d:CurrentFinancialInstruments 2025-02-28 15469770 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 15469770 d:ShareCapital 2025-02-28 15469770 d:RetainedEarningsAccumulatedLosses 2025-02-28 15469770 c:FRS102 2024-02-06 2025-02-28 15469770 c:AuditExemptWithAccountantsReport 2024-02-06 2025-02-28 15469770 c:FullAccounts 2024-02-06 2025-02-28 15469770 c:PrivateLimitedCompanyLtd 2024-02-06 2025-02-28 15469770 2 2024-02-06 2025-02-28 15469770 6 2024-02-06 2025-02-28 15469770 e:PoundSterling 2024-02-06 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 15469770









HOPLA FINANCE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2025

 
HOPLA FINANCE LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOPLA FINANCE LTD
FOR THE PERIOD ENDED 28 FEBRUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hopla Finance Ltd for the period ended 28 February 2025 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Hopla Finance Ltd in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hopla Finance Ltd and state those matters that we have agreed to state to the director of Hopla Finance Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hopla Finance Ltd and its director for our work or for this report. 

It is your duty to ensure that Hopla Finance Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hopla Finance Ltd. You consider that Hopla Finance Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Hopla Finance Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Aquila Tax LLP
 
85 Great Portland Street
London
W1W 7LT
4 June 2025
Page 1

 
HOPLA FINANCE LTD
REGISTERED NUMBER: 15469770

BALANCE SHEET
AS AT 28 FEBRUARY 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
1,798

Investments
 5 
426,189

  
427,987

Current assets
  

Debtors: amounts falling due within one year
 6 
3,724

Cash at bank and in hand
 7 
164,440

  
168,164

Creditors: amounts falling due within one year
 8 
(191,117)

Net current (liabilities)/assets
  
 
 
(22,953)

Total assets less current liabilities
  
405,034

  

Net assets
  
405,034


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
404,934

  
405,034


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 period 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 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 4 June 2025.



Page 2

 
HOPLA FINANCE LTD
REGISTERED NUMBER: 15469770
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025


David Cava pina
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
HOPLA FINANCE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.


General information

Hopla Finance Ltd is a private company limited by shares incorporated in England and Wales.
The registered office is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

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 GBP.

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:

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Borrowing costs

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

Page 4

 
HOPLA FINANCE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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:

Computer equipment
-
25%

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.

 
2.8

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.9

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.

Page 5

 
HOPLA FINANCE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
2,398



At 28 February 2025

2,398



Depreciation


Charge for the period on owned assets
600



At 28 February 2025

600



Net book value



At 28 February 2025
1,798

Page 6

 
HOPLA FINANCE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

5.


Fixed asset investments





Listed investments

£



Cost or valuation


Additions
647,131


Disposals
(230,319)


Revaluations
9,377



At 28 February 2025
426,189





6.


Debtors

2025
£


Other debtors
3,724

3,724



7.


Cash and cash equivalents

2025
£

Cash at bank and in hand
164,440

Less: bank overdrafts
(1,033)

163,407



8.


Creditors: Amounts falling due within one year

2025
£

Bank overdrafts
1,033

Corporation tax
135,015

Other creditors
9,627

Accruals and deferred income
45,442

191,117


Page 7