Caseware UK (AP4) 2023.0.135 2023.0.135 2025-04-302025-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2No description of principal activity2024-05-01falsefalsetrue 05432183 2024-05-01 2025-04-30 05432183 2023-05-01 2024-04-30 05432183 2025-04-30 05432183 2024-04-30 05432183 c:Director2 2024-05-01 2025-04-30 05432183 d:CurrentFinancialInstruments 2025-04-30 05432183 d:CurrentFinancialInstruments 2024-04-30 05432183 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 05432183 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05432183 d:ShareCapital 2025-04-30 05432183 d:ShareCapital 2024-04-30 05432183 d:RetainedEarningsAccumulatedLosses 2025-04-30 05432183 d:RetainedEarningsAccumulatedLosses 2024-04-30 05432183 c:FRS102 2024-05-01 2025-04-30 05432183 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05432183 c:FullAccounts 2024-05-01 2025-04-30 05432183 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05432183 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 05432183









HOLLOWS COURT MANAGEMENT COMPANY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
HOLLOWS COURT MANAGEMENT COMPANY LIMITED
REGISTERED NUMBER: 05432183

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
  
850
850

Cash at bank and in hand
  
8,256
2,078

  
9,106
2,928

Creditors: amounts falling due within one year
  
(4,661)
(2,514)

Net current assets
  
 
 
4,445
 
 
414

Total assets less current liabilities
  
4,445
414

  

Net assets
  
4,445
414


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
4,443
412

  
4,445
414


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 24 July 2025.




Benjamin Daniel Armitage
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
HOLLOWS COURT MANAGEMENT COMPANY LIMITED
REGISTERED NUMBER: 05432183
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025


Page 2

 
HOLLOWS COURT MANAGEMENT COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Hollows Court Management Company Limited is a private company limited by shares, registered in the United Kingdom number 05432183 . Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP. During the year, the principal activity of the company continued to be that of Activities of other membership organisations not elsewhere classified.

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

Revenue

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

Sale of goods

Revenue 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 revenue 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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
HOLLOWS COURT MANAGEMENT COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2024 - 0).


4.


Debtors

2025
2024
£
£


Prepayments and accrued income
850
850

850
850


Page 4

 
HOLLOWS COURT MANAGEMENT COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
8,256
2,078

8,256
2,078



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
946
-

Accruals and deferred income
3,715
2,514

4,661
2,514


 
Page 5