Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseNo description of principal activity43falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10832806 2024-01-01 2024-12-31 10832806 2023-01-01 2023-12-31 10832806 2024-12-31 10832806 2023-12-31 10832806 c:Director1 2024-01-01 2024-12-31 10832806 c:Director2 2024-01-01 2024-12-31 10832806 c:Director3 2024-01-01 2024-12-31 10832806 c:Director3 2024-12-31 10832806 c:Director4 2024-01-01 2024-12-31 10832806 c:Director4 2024-12-31 10832806 c:RegisteredOffice 2024-01-01 2024-12-31 10832806 d:CurrentFinancialInstruments 2024-12-31 10832806 d:CurrentFinancialInstruments 2023-12-31 10832806 d:Non-currentFinancialInstruments 2024-12-31 10832806 d:Non-currentFinancialInstruments 2023-12-31 10832806 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10832806 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10832806 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 10832806 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 10832806 d:ShareCapital 2024-12-31 10832806 d:ShareCapital 2023-12-31 10832806 d:CapitalRedemptionReserve 2024-12-31 10832806 d:CapitalRedemptionReserve 2023-12-31 10832806 d:OtherMiscellaneousReserve 2024-12-31 10832806 d:OtherMiscellaneousReserve 2023-12-31 10832806 d:RetainedEarningsAccumulatedLosses 2024-12-31 10832806 d:RetainedEarningsAccumulatedLosses 2023-12-31 10832806 c:FRS102 2024-01-01 2024-12-31 10832806 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10832806 c:FullAccounts 2024-01-01 2024-12-31 10832806 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10832806 6 2024-01-01 2024-12-31 10832806 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 10832806







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


HARGREAVES (TRADING GROUP) LIMITED






































img2633.png                        

 


HARGREAVES (TRADING GROUP) LIMITED
 


 
COMPANY INFORMATION


Directors
Mr M J Hargreaves 
Mrs V M Hargreaves 
Mr P H Madden (resigned 14 July 2024)
Mr R L Hargreaves (appointed 19 March 2024)




Registered number
10832806



Registered office
53 Links Lane

Rowland's Castle

PO9 6AE




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


HARGREAVES (TRADING GROUP) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


HARGREAVES (TRADING GROUP) LIMITED
REGISTERED NUMBER:10832806



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,752,814
2,752,814

  
2,752,814
2,752,814

Current assets
  

Debtors: amounts falling due within one year
 5 
1,760,000
1,390,000

Cash at bank and in hand
  
721
124,733

  
1,760,721
1,514,733

Creditors: amounts falling due within one year
 6 
(779,811)
(1,129,811)

Net current assets
  
 
 
980,910
 
 
384,922

Total assets less current liabilities
  
3,733,724
3,137,736

Creditors: amounts falling due after more than one year
 7 
-
(3,000)

  

Net assets
  
3,733,724
3,134,736

Page 1

 


HARGREAVES (TRADING GROUP) LIMITED
REGISTERED NUMBER:10832806


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
402,556
426,037

Capital redemption reserve
  
50,319
26,838

Other reserves
  
-
(175,000)

Profit and loss account
  
3,280,849
2,856,861

  
3,733,724
3,134,736


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 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 17 June 2025.




Mr M J Hargreaves
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


HARGREAVES (TRADING GROUP) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Hargreaves (Trading Group) Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.

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

Borrowing costs

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

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

 
2.6

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

 


HARGREAVES (TRADING GROUP) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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 debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 3).

Page 4

 


HARGREAVES (TRADING GROUP) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
2,752,814



At 31 December 2024
2,752,814





5.


Debtors

2024
2023
£
£


Other debtors
1,760,000
1,390,000

1,760,000
1,390,000



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
-
12,000

Amounts owed to group undertakings
779,811
942,811

Other creditors
-
175,000

779,811
1,129,811



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
-
3,000

-
3,000


Page 5