Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-3022023-10-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC710954 2023-10-01 2024-09-30 SC710954 2022-10-01 2023-09-30 SC710954 2024-09-30 SC710954 2023-09-30 SC710954 c:CompanySecretary1 2023-10-01 2024-09-30 SC710954 c:Director1 2023-10-01 2024-09-30 SC710954 c:Director2 2023-10-01 2024-09-30 SC710954 c:RegisteredOffice 2023-10-01 2024-09-30 SC710954 d:PlantMachinery 2023-10-01 2024-09-30 SC710954 d:PlantMachinery 2024-09-30 SC710954 d:PlantMachinery 2023-09-30 SC710954 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710954 d:MotorVehicles 2023-10-01 2024-09-30 SC710954 d:MotorVehicles 2024-09-30 SC710954 d:MotorVehicles 2023-09-30 SC710954 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710954 d:FurnitureFittings 2023-10-01 2024-09-30 SC710954 d:FurnitureFittings 2024-09-30 SC710954 d:FurnitureFittings 2023-09-30 SC710954 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710954 d:OfficeEquipment 2023-10-01 2024-09-30 SC710954 d:OfficeEquipment 2024-09-30 SC710954 d:OfficeEquipment 2023-09-30 SC710954 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710954 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710954 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 SC710954 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 SC710954 d:CurrentFinancialInstruments 2024-09-30 SC710954 d:CurrentFinancialInstruments 2023-09-30 SC710954 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC710954 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC710954 d:ShareCapital 2024-09-30 SC710954 d:ShareCapital 2023-09-30 SC710954 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC710954 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC710954 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC710954 c:OrdinaryShareClass1 2024-09-30 SC710954 c:OrdinaryShareClass1 2023-09-30 SC710954 c:FRS102 2023-10-01 2024-09-30 SC710954 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC710954 c:FullAccounts 2023-10-01 2024-09-30 SC710954 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC710954 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2023-10-01 2024-09-30 SC710954 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-10-01 2024-09-30 SC710954 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC710954










45 HOUND BLACK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
45 HOUND BLACK LIMITED
 

COMPANY INFORMATION


Directors
Mr J Kerr 
Mrs K J Kerr 




Company secretary
Mrs K J Kerr



Registered number
SC710954



Registered office
Unit 22
10 Tom Johnston Road

Dundee

DD4 8XR




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
45 HOUND BLACK LIMITED
REGISTERED NUMBER: SC710954

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Intangible assets
 4 
8,920
1,710

Tangible assets
 5 
109,835
130,570

  
118,755
132,280

Current assets
  

Stocks
  
15,257
-

Debtors: amounts falling due within one year
 6 
8,976
9,310

Cash at bank and in hand
  
1,423
1,909

  
25,656
11,219

Creditors: amounts falling due within one year
 7 
(279,370)
(208,081)

Net current liabilities
  
 
 
(253,714)
 
 
(196,862)

Total assets less current liabilities
  
(134,959)
(64,582)

  

Net liabilities
  
(134,959)
(64,582)


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(135,059)
(64,682)

  
(134,959)
(64,582)


Page 1

 
45 HOUND BLACK LIMITED
REGISTERED NUMBER: SC710954

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 25 June 2025.




Mrs K J Kerr
Director

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

Page 2

 
45 HOUND BLACK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

45 Hound Black Limited is a private company limited by shares and registered in Scotland. The registered office is Unit 22, 10 Tom Johnston Road, Dundee, DD4 8XR.  

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

Going concern

These accounts have been prepared on the going concern basis as the directors have confirmed they will continue to financially support the company. 

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover 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 turnover 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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 3

 
45 HOUND BLACK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

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 the methods listed below .

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Office equipment
-
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 profit or loss.

 
2.7

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 reporting 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 profit or loss.


3.


Employees

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

Page 4

 
45 HOUND BLACK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets




Branding

£



Cost


At 1 October 2023
1,800


Additions
8,129



At 30 September 2024

9,929



Amortisation


At 1 October 2023
90


Charge for the year on owned assets
919



At 30 September 2024

1,009



Net book value



At 30 September 2024
8,920



At 30 September 2023
1,710



Page 5

 
45 HOUND BLACK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
92,108
49,957
18,342
1,847
162,254


Additions
1,198
-
2,303
-
3,501



At 30 September 2024

93,306
49,957
20,645
1,847
165,755



Depreciation


At 1 October 2023
13,994
13,801
2,751
1,138
31,684


Charge for the year on owned assets
11,897
9,039
2,684
616
24,236



At 30 September 2024

25,891
22,840
5,435
1,754
55,920



Net book value



At 30 September 2024
67,415
27,117
15,210
93
109,835



At 30 September 2023
78,114
36,156
15,591
709
130,570


6.


Debtors

2024
2023
£
£


Other debtors
5,187
7,417

Prepayments and accrued income
3,789
1,893

8,976
9,310



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
1,200

Amounts owed to group undertakings
7,380
-

Other creditors
270,490
205,831

Accruals and deferred income
1,500
1,050

279,370
208,081


Page 6

 
45 HOUND BLACK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


Controlling party

The company is a wholly owned subsidiary of Barnhill Holdings Limited. 


Page 7