Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31No description of principal activity14true2024-04-01false12trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02981216 2024-04-01 2025-03-31 02981216 2023-04-01 2024-03-31 02981216 2025-03-31 02981216 2024-03-31 02981216 c:Director1 2024-04-01 2025-03-31 02981216 d:FurnitureFittings 2024-04-01 2025-03-31 02981216 d:FurnitureFittings 2025-03-31 02981216 d:FurnitureFittings 2024-03-31 02981216 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02981216 d:ComputerEquipment 2024-04-01 2025-03-31 02981216 d:ComputerEquipment 2025-03-31 02981216 d:ComputerEquipment 2024-03-31 02981216 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02981216 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02981216 d:Goodwill 2025-03-31 02981216 d:Goodwill 2024-03-31 02981216 d:CurrentFinancialInstruments 2025-03-31 02981216 d:CurrentFinancialInstruments 2024-03-31 02981216 d:Non-currentFinancialInstruments 2025-03-31 02981216 d:Non-currentFinancialInstruments 2024-03-31 02981216 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 02981216 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02981216 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 02981216 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 02981216 d:ShareCapital 2025-03-31 02981216 d:ShareCapital 2024-03-31 02981216 d:RetainedEarningsAccumulatedLosses 2025-03-31 02981216 d:RetainedEarningsAccumulatedLosses 2024-03-31 02981216 c:OrdinaryShareClass1 2024-04-01 2025-03-31 02981216 c:OrdinaryShareClass1 2025-03-31 02981216 c:OrdinaryShareClass1 2024-03-31 02981216 c:FRS102 2024-04-01 2025-03-31 02981216 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02981216 c:FullAccounts 2024-04-01 2025-03-31 02981216 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02981216 d:Goodwill d:OwnedIntangibleAssets 2024-04-01 2025-03-31 02981216 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02981216













ANDERSON HOARE LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


 
ANDERSON HOARE LIMITED
REGISTERED NUMBER:02981216


BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
300,000
400,000

Tangible assets
 5 
4,741
5,847

  
304,741
405,847

Current assets
  

Debtors: amounts falling due within one year
 6 
20,209
34,175

Cash at bank and in hand
  
5,076
66,597

  
25,285
100,772

Creditors: amounts falling due within one year
 7 
(192,932)
(231,592)

Net current liabilities
  
 
 
(167,647)
 
 
(130,820)

Total assets less current liabilities
  
137,094
275,027

Creditors: amounts falling due after more than one year
 8 
(1,667)
(11,667)

  

Net assets
  
135,427
263,360


Capital and reserves
  

Called up share capital 
 9 
1,000
1,000

Profit and loss account
  
134,427
262,360

  
135,427
263,360


Page 1


 
ANDERSON HOARE LIMITED
REGISTERED NUMBER:02981216

    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 period 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 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 August 2025.





................................................
D L Walker
Director


The notes on pages 3 to 9 form part of these financial statements.

Page 2


 
ANDERSON HOARE LIMITED
 

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

1.


General information

Anderson Hoare Limited (company number 02981216) is a private company limited by shares and incorporated in England. Its registered office and trading address is 25 Eccleston Place, London, SW1W 9NF. 
The financial statements are presented in Sterling, which is the functional currency of the company.

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

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:

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.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

  
2.4

Pensions

The company contributes to personal pension plans on behalf of the directors and certain employees. The funds of these plans are administered by trustees and are separate from the company. All payments are charged to the profit and loss account as and when they arise. 

Page 3


 
ANDERSON HOARE LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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 balance sheet 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 balance sheet 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.

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 balance sheet date.


 
2.6

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Comprehensive Income over its useful economic life.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

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.

Page 4


 
ANDERSON HOARE LIMITED
 

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

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Fixtures and fittings
-
25% on cost
Computer equipment
-
25% on cost

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.

 
2.8

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 average monthly number of employees, including directors, during the period was 12 (2024 - 14).

Page 5


 
ANDERSON HOARE LIMITED
 

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

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
2,000,000



At 31 March 2025

2,000,000



Amortisation


At 1 April 2024
1,600,000


Charge for the period on owned assets
100,000



At 31 March 2025

1,700,000



Net book value



At 31 March 2025
300,000



At 31 March 2024
400,000

On 1 April 2008, the company acquired the trade, assets and undertakings of Anderson Hoare Recruitment Consultants, Goodwill arising upon acquisition is to be amortised over 20 years. 



Page 6


 
ANDERSON HOARE LIMITED
 

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

5.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
3,786
13,792
17,578


Additions
-
1,666
1,666



At 31 March 2025

3,786
15,458
19,244



Depreciation


At 1 April 2024
1,472
10,259
11,731


Charge for the period on owned assets
947
1,825
2,772



At 31 March 2025

2,419
12,084
14,503



Net book value



At 31 March 2025
1,367
3,374
4,741



At 31 March 2024
2,314
3,533
5,847


6.


Debtors

2025
2024
£
£


Trade debtors
6,504
22,647

Other debtors
9,345
-

Prepayments and accrued income
4,360
11,528

20,209
34,175


Page 7


 
ANDERSON HOARE LIMITED
 

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

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
10,000
10,000

Trade creditors
6,362
10,327

Corporation tax
-
20,369

Other taxation and social security
16,423
50,306

Other creditors
156,397
136,840

Accruals and deferred income
3,750
3,750

192,932
231,592



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
1,667
11,667


The bank loans are secured by way of a fixed and floating charge over company's assets. 


9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



10,000 (2024 - 10,000) Ordinary shares of £0.10 each
1,000
1,000



10.


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 charge represents contributions payable by the Company to the fund and amounted to £3,442 (2024 - £5,222). Contributions totalling £nil (2024 - £792) were payable to the fund at the balance sheet date and are included in creditors.

Page 8


 
ANDERSON HOARE LIMITED
 

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

11.


Related party transactions

Material balances with related parties arising during the year were as follows: 
Balances with related parties 


2025
2024
£
£

J F Walker & D L Walker (jointly) - included within other creditors
105,829
98,549

Nature of relationship and control
J F Walker and D L Walker are both directors and joint controlling shareholders of the company.

 
Page 9