Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity34falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08183655 2024-04-01 2025-03-31 08183655 2023-04-01 2024-03-31 08183655 2025-03-31 08183655 2024-03-31 08183655 c:Director1 2024-04-01 2025-03-31 08183655 c:Director2 2024-04-01 2025-03-31 08183655 d:OfficeEquipment 2024-04-01 2025-03-31 08183655 d:CurrentFinancialInstruments 2025-03-31 08183655 d:CurrentFinancialInstruments 2024-03-31 08183655 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08183655 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08183655 d:ShareCapital 2025-03-31 08183655 d:ShareCapital 2024-03-31 08183655 d:RetainedEarningsAccumulatedLosses 2025-03-31 08183655 d:RetainedEarningsAccumulatedLosses 2024-03-31 08183655 c:FRS102 2024-04-01 2025-03-31 08183655 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08183655 c:FullAccounts 2024-04-01 2025-03-31 08183655 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08183655 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08183655










HOOK RESEARCH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
HOOK RESEARCH LIMITED
 
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOOK RESEARCH LIMITED
FOR THE PERIOD ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HOOK RESEARCH LIMITED for the Period ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of directors of HOOK RESEARCH LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of HOOK RESEARCH LIMITED and state those matters that we have agreed to state to the Board of directors of HOOK RESEARCH LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HOOK RESEARCH LIMITED and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that HOOK RESEARCH LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HOOK RESEARCH LIMITED. You consider that HOOK RESEARCH LIMITED is exempt from the statutory audit requirement for the Period.

We have not been instructed to carry out an audit or review of the financial statements of HOOK RESEARCH LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Alder Demain & Akers Limited
 
Accountants
  
2 Michaels Court
Hanney Road
Southmoor
Oxon
OX13 5HR
22 July 2025
Page 1

 
HOOK RESEARCH LIMITED
REGISTERED NUMBER: 08183655

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
743
1,145

  
743
1,145

Current assets
  

Work in progress
  
99,041
94,124

Debtors Within One Year
 5 
50,280
37,908

Cash at bank and in hand
 6 
71,647
113,468

  
220,968
245,500

Creditors: amounts falling due within one year
 7 
(56,367)
(83,908)

Net current assets
  
 
 
164,601
 
 
161,592

Total assets less current liabilities
  
165,344
162,737

  

Net assets
  
165,344
162,737

Page 2

 
HOOK RESEARCH LIMITED
REGISTERED NUMBER: 08183655
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
165,244
162,637

  
165,344
162,737


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 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 22 July 2025.




................................................
Nicholas Charles Fisher
................................................
Deborah Anne Bray
Director
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

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

1.


General information

Hook Research Limited is a company limited by shares which was incorporated in England.
The principal place of business is:
Office 411
Bon Marche Centre
241-251 Ferndale Road
London
SW9 8BJ
The company's principal activity is that of a content development agency.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

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

Page 4

 
HOOK RESEARCH 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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.


 
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.

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:

Office equipment
-
20%
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.

Page 5

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

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

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 3 (2024 - 4).

Page 6

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
32,468



At 31 March 2025

32,468



Depreciation


At 1 April 2024
31,324


Charge for the Period on owned assets
401



At 31 March 2025

31,725



Net book value



At 31 March 2025
743



At 31 March 2024
1,145

Page 7

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

5.


Debtors

2025
2024
£
£


Trade debtors
46,590
37,908

Prepayments and accrued income
3,690
-

50,280
37,908



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
71,647
113,468

71,647
113,468



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
12,314
23,274

Trade creditors
23,465
999

Other taxation and social security
19,248
53,497

Other creditors
1,340
1,038

Accruals and deferred income
-
5,100

56,367
83,908



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 charge represents contributions payable by the Company to the fund and amounted to £29,450 (2024 - £48,742) . 
Contributions totalling £1,339 (2024 - £1,038) were payable to the fund at the balance sheet date and are included in creditors

 
Page 8