Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0Combined office administrative service activitiestruefalse2024-07-022falsefalse 15814206 2024-07-01 15814206 2024-07-02 2025-03-31 15814206 2023-07-02 2024-07-01 15814206 2025-03-31 15814206 c:Director3 2024-07-02 2025-03-31 15814206 d:Buildings d:ShortLeaseholdAssets 2024-07-02 2025-03-31 15814206 d:Buildings d:ShortLeaseholdAssets 2025-03-31 15814206 d:OfficeEquipment 2024-07-02 2025-03-31 15814206 d:OfficeEquipment 2025-03-31 15814206 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-02 2025-03-31 15814206 d:ComputerEquipment 2024-07-02 2025-03-31 15814206 d:ComputerEquipment 2025-03-31 15814206 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-02 2025-03-31 15814206 d:OwnedOrFreeholdAssets 2024-07-02 2025-03-31 15814206 d:CurrentFinancialInstruments 2025-03-31 15814206 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15814206 d:ShareCapital 2025-03-31 15814206 d:RetainedEarningsAccumulatedLosses 2025-03-31 15814206 c:FRS102 2024-07-02 2025-03-31 15814206 c:AuditExempt-NoAccountantsReport 2024-07-02 2025-03-31 15814206 c:FullAccounts 2024-07-02 2025-03-31 15814206 c:PrivateLimitedCompanyLtd 2024-07-02 2025-03-31 15814206 2 2024-07-02 2025-03-31 15814206 e:PoundSterling 2024-07-02 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 15814206










TIROLERHUTH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
TIROLERHUTH LIMITED
REGISTERED NUMBER: 15814206

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
25,390

  
25,390

Current assets
  

Debtors: amounts falling due within one year
 5 
78,062

Cash at bank and in hand
 6 
106,251

  
184,313

Creditors: amounts falling due within one year
 7 
(460,329)

Net current liabilities
  
 
 
(276,016)

  

Net liabilities
  
(250,626)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(250,726)

  
(250,626)


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 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 11 July 2025.


G Harrison
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
TIROLERHUTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

Tirolerhuth Limited is a private company, limited by shares, registered in England and Wales, the company's registered number is 15814206. The registered office is 111 Park Street, London, England, W1K 7JF.

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

The director has reviewed the company's liabilities over the next 12 months and considers the business to be a going concern. They will continue to support the company as required along with steps taken by management to ensure that all financial commitments can be met when they fall due.

 
2.3

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Interest income

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

Page 2

 
TIROLERHUTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold property improvements
-
25%
Straight Line
Office equipment
-
25%
Straight Line
Computer equipment
-
25%
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

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

 
2.10

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.
Page 3

 
TIROLERHUTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.10
Financial instruments (continued)


Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Tangible fixed assets





Leasehold property improvements
Office equipment
Computer equipment
Total

£
£
£
£



Cost


Additions
18,241
6,605
3,474
28,320



At 31 March 2025

18,241
6,605
3,474
28,320



Depreciation


Charge for the period
2,103
688
139
2,930



At 31 March 2025

2,103
688
139
2,930



Net book value



At 31 March 2025
16,138
5,917
3,335
25,390

Page 4

 
TIROLERHUTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

5.


Debtors

2025
£


Other debtors
63,973

Prepayments and accrued income
14,089

78,062



6.


Cash and cash equivalents

2025
£

Cash at bank and in hand
106,251



7.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
20,066

Other taxation and social security
5,115

Other creditors
430,048

Accruals
5,100

460,329



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the Company to the fund and amount to £770.


9.


Related party transactions

At the balance sheet date, £417,490 was owed to J Huth, who was a director of Tirolerhuth Limited. The loan is unsecured, interest-free and repayable on demand.

 
Page 5