Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-302023-12-01false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activityfalsefalse1true 13005354 2023-12-01 2024-11-30 13005354 2022-12-01 2023-11-30 13005354 2024-11-30 13005354 2023-11-30 13005354 c:Director1 2023-12-01 2024-11-30 13005354 d:CurrentFinancialInstruments 2024-11-30 13005354 d:CurrentFinancialInstruments 2023-11-30 13005354 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13005354 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13005354 d:ShareCapital 2024-11-30 13005354 d:ShareCapital 2023-11-30 13005354 d:RetainedEarningsAccumulatedLosses 2024-11-30 13005354 d:RetainedEarningsAccumulatedLosses 2023-11-30 13005354 c:FRS102 2023-12-01 2024-11-30 13005354 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13005354 c:FullAccounts 2023-12-01 2024-11-30 13005354 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13005354 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Registered number: 13005354













HAMILTON PROPERTY ACQUISITIONS LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024


 
HAMILTON PROPERTY ACQUISITIONS LTD
REGISTERED NUMBER:13005354


BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
223,978
165,700

  
223,978
165,700

Creditors: amounts falling due within one year
 5 
(55,515)
(69,183)

Net current assets
  
 
 
168,463
 
 
96,517

Total assets less current liabilities
  
168,463
96,517

  

Net assets
  
168,463
96,517


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
168,363
96,417

  
168,463
96,517


Page 1


 
HAMILTON PROPERTY ACQUISITIONS LTD
REGISTERED NUMBER:13005354

    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

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 year 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 by: 




Oliver Dugald Hamilton
Director

Date: 27 August 2025

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

Page 2


 
HAMILTON PROPERTY ACQUISITIONS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1.


General information

Hamilton Property Acquisitions Ltd (company number 13005354) is a private company limited by shares and incorporated in England. Its registered office is Harwood House, 43 Harwood Road, London, SW6 4QP.
The financial statements are presented in sterling which is the functional currency of the company.
The company's principal activity is the provision of real estate agency services.

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.

Page 3

 
HAMILTON PROPERTY ACQUISITIONS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.7

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 year was 1 (2023 - 1).


4.


Cash and cash equivalent

2024
2023
£
£

Cash at bank and in hand
223,978
165,700


Page 4


 
HAMILTON PROPERTY ACQUISITIONS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


5.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
43,323
40,940

Other taxation and social security
5,731
1,663

Other creditors
3,686
23,635

Accruals and deferred income
2,775
2,945

55,515
69,183



6.


Related party transactions

Included in other creditors is a directors loan from Oliver Dugald Hamilton of £3,686 (2023: £23,635). This loan is interest free and has no fixed terms of repayment.
Controlling Party
Oliver Dugald-Hamilton is the only director and majority shareholder of the company.

 
Page 5