Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312023-11-01true2false2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12276899 2023-11-01 2024-10-31 12276899 2022-11-01 2023-10-31 12276899 2024-10-31 12276899 2023-10-31 12276899 c:Director2 2023-11-01 2024-10-31 12276899 d:CurrentFinancialInstruments 2024-10-31 12276899 d:CurrentFinancialInstruments 2023-10-31 12276899 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12276899 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12276899 d:ShareCapital 2024-10-31 12276899 d:ShareCapital 2023-10-31 12276899 d:RetainedEarningsAccumulatedLosses 2024-10-31 12276899 d:RetainedEarningsAccumulatedLosses 2023-10-31 12276899 c:FRS102 2023-11-01 2024-10-31 12276899 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12276899 c:FullAccounts 2023-11-01 2024-10-31 12276899 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12276899 d:Subsidiary1 2023-11-01 2024-10-31 12276899 d:Subsidiary1 1 2023-11-01 2024-10-31 12276899 d:Subsidiary2 2023-11-01 2024-10-31 12276899 d:Subsidiary2 1 2023-11-01 2024-10-31 12276899 6 2023-11-01 2024-10-31 12276899 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 12276899










KRAFTHAUS HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

 
KRAFTHAUS HOLDINGS LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
KRAFTHAUS HOLDINGS LIMITED
REGISTERED NUMBER: 12276899

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2
2

Current assets
  

Debtors
  
156
-

Cash at bank and in hand
  
-
237

  
156
237

Creditors: amounts falling due within one year
 6 
(500)
(500)

Net current liabilities
  
 
 
(344)
 
 
(263)

  

Net liabilities
  
(342)
(261)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(344)
(263)

  
(342)
(261)


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 18 July 2025.



N.G. Jenkins
Director

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

Page 1

 
KRAFTHAUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Krafthaus Holdings Limited is a private company limited by shares incorporated and domiciled in England. The address of the registered office is Rutland House, 148 Edmund Street, Birmingham, West Midlands, B3 2FD. The address of the principal place of business is 7 Oakfield Gardens, Atherstone, Warwickshire, CV9 1SA.

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 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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The directors have given consideration to the overdrawn balance sheet of the company. The future of the company is dependent on the ongoing support of the directors. Accordingly the financial
statements have been prepared on a going concern basis.

 
2.4

Borrowing costs

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

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Page 2

 
KRAFTHAUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
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.


3.


Employees



The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
2
2


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2023
2



At 31 October 2024
2




Page 3

 
KRAFTHAUS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Krafthaus Developments Limited
Ordinary
100%
Krafthaus Property Limited
Ordinary
100%


5.


Debtors

2024
2023
£
£


Other debtors
156
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
500
500


 
Page 4