Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseinternet marketing and website design810truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07157255 2024-04-01 2025-03-31 07157255 2023-04-01 2024-03-31 07157255 2025-03-31 07157255 2024-03-31 07157255 c:Director1 2024-04-01 2025-03-31 07157255 c:RegisteredOffice 2024-04-01 2025-03-31 07157255 d:FurnitureFittings 2024-04-01 2025-03-31 07157255 d:FurnitureFittings 2025-03-31 07157255 d:FurnitureFittings 2024-03-31 07157255 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07157255 d:ComputerEquipment 2024-04-01 2025-03-31 07157255 d:ComputerEquipment 2025-03-31 07157255 d:ComputerEquipment 2024-03-31 07157255 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07157255 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07157255 d:CurrentFinancialInstruments 2025-03-31 07157255 d:CurrentFinancialInstruments 2024-03-31 07157255 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07157255 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07157255 d:ShareCapital 2025-03-31 07157255 d:ShareCapital 2024-03-31 07157255 d:RetainedEarningsAccumulatedLosses 2025-03-31 07157255 d:RetainedEarningsAccumulatedLosses 2024-03-31 07157255 c:FRS102 2024-04-01 2025-03-31 07157255 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07157255 c:FullAccounts 2024-04-01 2025-03-31 07157255 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07157255 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 07157255














HANS DE KRETSER ASSOCIATES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
HANS DE KRETSER ASSOCIATES LIMITED
 
 
COMPANY INFORMATION


Director
H De Kretser 




Registered number
07157255



Registered office
Unit G3
128 Hoxton Street

London

N1 6SH




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
HANS DE KRETSER ASSOCIATES LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
HANS DE KRETSER ASSOCIATES LIMITED
REGISTERED NUMBER:07157255

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,772
3,305

Current assets
  

Debtors: amounts falling due within one year
 5 
64,657
95,380

Cash at bank and in hand
  
325,118
137,353

  
389,775
232,733

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(124,005)
(77,679)

Net current assets
  
 
 
265,770
 
 
155,054

Total assets less current liabilities
  
274,542
158,359

Provisions for liabilities
  

Deferred tax
  
(2,193)
(826)

Net assets
  
272,349
157,533


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
272,348
157,532

  
272,349
157,533


Page 1

 
HANS DE KRETSER ASSOCIATES LIMITED
REGISTERED NUMBER:07157255
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 by: 

H De Kretser
Director

Date: 4 July 2025

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

Page 2

 
HANS DE KRETSER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Hans De Kretser Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit G3, 128 Hoxton Street, London, N1 6SH.
The principal activity of the company continued to be that of internet marketing and website design.
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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises net invoiced sales of services, excluding value added tax. Turnover is recognised at the point of sale.

 
2.3

Pensions

Defined contribution pension plan

The Company contributes 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.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.


 
Page 3

 
HANS DE KRETSER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.4
Current and deferred taxation (continued)

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
on reducing balance
Computer equipment
-
33%
on reducing balance

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 4

 
HANS DE KRETSER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables 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 instruments 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 payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument 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.

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

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2024 - 10).

Page 5

 
HANS DE KRETSER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost 


At 1 April 2024
3,486
18,764
22,250


Additions
6,300
2,119
8,419



At 31 March 2025

9,786
20,883
30,669



Depreciation


At 1 April 2024
3,235
15,710
18,945


Charge for the year on owned assets
1,505
1,447
2,952



At 31 March 2025

4,740
17,157
21,897



Net book value



At 31 March 2025
5,046
3,726
8,772



At 31 March 2024
251
3,054
3,305


5.


Debtors

2025
2024
£
£


Trade debtors
54,490
87,777

Other debtors
1,520
1,520

Prepayments and accrued income
8,647
6,083

64,657
95,380


Page 6

 
HANS DE KRETSER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
27,566
21,301

Corporation tax
48,058
7,873

Other taxation and social security
43,207
40,441

Other creditors
5,174
5,539

Accruals and deferred income
-
2,525

124,005
77,679



7.


Related party transactions

Included within other creditors are amounts totalling £4,078 (2024 - £4,506) owed to the director.  These amounts are interest free and repayable on demand.

 
Page 7