Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01falseNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04116425 2024-01-01 2024-12-31 04116425 2023-01-01 2023-12-31 04116425 2024-12-31 04116425 2023-12-31 04116425 c:Director1 2024-01-01 2024-12-31 04116425 d:OfficeEquipment 2024-01-01 2024-12-31 04116425 d:OfficeEquipment 2024-12-31 04116425 d:OfficeEquipment 2023-12-31 04116425 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04116425 d:CurrentFinancialInstruments 2024-12-31 04116425 d:CurrentFinancialInstruments 2023-12-31 04116425 d:Non-currentFinancialInstruments 2024-12-31 04116425 d:Non-currentFinancialInstruments 2023-12-31 04116425 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04116425 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04116425 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 04116425 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 04116425 d:ShareCapital 2024-12-31 04116425 d:ShareCapital 2023-12-31 04116425 d:RetainedEarningsAccumulatedLosses 2024-12-31 04116425 d:RetainedEarningsAccumulatedLosses 2023-12-31 04116425 c:FRS102 2024-01-01 2024-12-31 04116425 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04116425 c:FullAccounts 2024-01-01 2024-12-31 04116425 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04116425 4 2024-01-01 2024-12-31 04116425 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 04116425









TOM HAGAN (UK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
TOM HAGAN (UK) LIMITED
REGISTERED NUMBER: 04116425

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,549
1,435

  
1,549
1,435

Current assets
  

Stocks
 5 
124,941
141,934

Debtors: amounts falling due within one year
 6 
61,910
113,238

Cash at bank and in hand
 7 
471
8,912

  
187,322
264,084

Creditors: amounts falling due within one year
 8 
(363,201)
(403,260)

Net current liabilities
  
 
 
(175,879)
 
 
(139,176)

Total assets less current liabilities
  
(174,330)
(137,741)

Creditors: amounts falling due after more than one year
 9 
(24,355)
(29,866)

  

Net liabilities
  
(198,685)
(167,607)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(198,785)
(167,707)

  
(198,685)
(167,607)


Page 1

 
TOM HAGAN (UK) LIMITED
REGISTERED NUMBER: 04116425
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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 by: 




................................................
M Dallal
Director

Date: 29 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TOM HAGAN (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Tom Hagan (UK) Limited is a company limited by shares incorporated in England and Wales. The address of the registered office is 124 High Road, Bushey Heath, Bushey, Hertfordshire, WD23 1GE.
The Company's principal activity is that of wholesale and distribution of textiles.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

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.

 
2.2

Going concern

The financial statements have been prepared on a going concern basis, the validity of which is dependent on the support of the directors. The directors have confirmed their intention to continue to support the company so that it can meet its current liabilities as they fall due.
As such, the directors are satisfied that the going concern basis is appropriate for the preparation of these financial statements.

 
2.3

Foreign currencies

Monetary assets and liabilities demoninated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of transaction.
Exchange gains and losses are recognised in the Statement of Income and Retained Earnings. 

 
2.4

Revenue

Revenue represents income earned in respect of the wholesale of men's formal and casual wear, net of value added tax and trade discounts. 
Revenue is recognised upon delivery of the goods to their customer.

 
2.5

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 3

 
TOM HAGAN (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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 provided on the following basis:

Office equipment
-
20%
reducing balance

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to sell.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
11,473


Additions
480



At 31 December 2024

11,953



Depreciation


At 1 January 2024
10,037


Charge for the year on owned assets
367



At 31 December 2024

10,404



Net book value



At 31 December 2024
1,549



At 31 December 2023
1,435

Page 4

 
TOM HAGAN (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
124,941
141,934

124,941
141,934



6.


Debtors

2024
2023
£
£


Trade debtors
41,486
84,414

Other debtors
761
761

Prepayments and accrued income
19,663
28,063

61,910
113,238



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
471
8,912

Less: bank overdrafts
(1,921)
-

(1,450)
8,912



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
1,921
-

Bank loans
5,514
5,514

Trade creditors
12,619
21,777

Other taxation and social security
2,795
13,768

Other creditors
338,552
360,201

Accruals and deferred income
1,800
2,000

363,201
403,260


Page 5

 
TOM HAGAN (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
24,355
29,866

24,355
29,866


 
Page 6