Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30Performing arts0false0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse2023-10-01true 14339992 2023-10-01 2024-09-30 14339992 2022-10-01 2023-09-30 14339992 2024-09-30 14339992 2023-09-30 14339992 c:Director1 2023-10-01 2024-09-30 14339992 c:RegisteredOffice 2023-10-01 2024-09-30 14339992 d:CurrentFinancialInstruments 2024-09-30 14339992 d:CurrentFinancialInstruments 2023-09-30 14339992 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14339992 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 14339992 d:ShareCapital 2024-09-30 14339992 d:ShareCapital 2023-09-30 14339992 d:RetainedEarningsAccumulatedLosses 2024-09-30 14339992 d:RetainedEarningsAccumulatedLosses 2023-09-30 14339992 c:FRS102 2023-10-01 2024-09-30 14339992 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 14339992 c:FullAccounts 2023-10-01 2024-09-30 14339992 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14339992 2 2023-10-01 2024-09-30 14339992 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 14339992














LONGHOPE PUBLISHING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
LONGHOPE PUBLISHING LIMITED
 
 
COMPANY INFORMATION


Director
A Davie 




Registered number
14339992



Registered office
First Floor
17-19 Foley Street

London

W1W 6DW




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
LONGHOPE PUBLISHING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 4


 
LONGHOPE PUBLISHING LIMITED
REGISTERED NUMBER:14339992

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,026
2,745

Cash at bank and in hand
  
4,180
26,793

Current liabilities
  
8,206
29,538

Creditors: amounts falling due within one year
 5 
(10)
(8,652)

Net current assets
  
8,196
20,886

  

Net assets
  
8,196
20,886


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
8,195
20,885

  
8,196
20,886


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 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 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 25 June 2025.




A Davie
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LONGHOPE PUBLISHING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Longhope Publishing Limited is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 17-19 Foley Street, London, United Kingdom, W1W 6DW.
The principal activity of the company for the period was that of performing arts.
The company's functional and presentational currency is £ Sterling.

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

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Turnover is
recognised at the point supply of services is provided.

 
2.3

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.4

Interest income

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

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
LONGHOPE PUBLISHING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

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 reporting date in the countries where the Company operates and generates income.


 
2.7

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.

 
2.8

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

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.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Page 3

 
LONGHOPE PUBLISHING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.9
Financial instruments (continued)

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.10

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Debtors

2024
2023
£
£


Other debtors
4,018
2,745

Prepayments and accrued income
8
-

4,026
2,745



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
8,652

Other creditors
10
-

10
8,652



6.


Related party transactions

Included within other debtors is an amount of £3,030 (2023: £112) owed from the Director. This amount is interest free and repayable on demand.
Included within other debtors is an amount of £159 (2023: Nil) owed by entities under common directorship included within other debtors. 

 
Page 4