Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-30 2024-11-30 false true 2023-12-01 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity true 2 false 14483164 2023-12-01 2024-11-30 14483164 2022-11-14 2023-11-30 14483164 2024-11-30 14483164 2023-11-30 14483164 c:Director1 2023-12-01 2024-11-30 14483164 c:Director2 2023-12-01 2024-11-30 14483164 d:CurrentFinancialInstruments 2024-11-30 14483164 d:CurrentFinancialInstruments 2023-11-30 14483164 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 14483164 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14483164 d:ShareCapital 2024-11-30 14483164 d:ShareCapital 2023-11-30 14483164 d:RetainedEarningsAccumulatedLosses 2024-11-30 14483164 d:RetainedEarningsAccumulatedLosses 2023-11-30 14483164 c:FRS102 2023-12-01 2024-11-30 14483164 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14483164 c:FullAccounts 2023-12-01 2024-11-30 14483164 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14483164 2 2023-12-01 2024-11-30 14483164 6 2023-12-01 2024-11-30 14483164 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 14483164 HPL GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2024
HPL GROUP LIMITED REGISTERED NUMBER: 14483164 BALANCE SHEET AS AT 30 NOVEMBER 2024
|  |  |  | As restated
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 2 |  | 2
|  |  | 2 |  | 2
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 7,026 |
Cash at bank and in hand | 6 | 853,170 |  | 999,951 |
|  | 853,170 |  | 1,006,977 |
Creditors: amounts falling due within one year | 7 | (823,750) |  | (1,000,752) |
Net current assets |  |  | 29,420 |  | 6,225
Total assets less current liabilities |  |  | 29,422 |  | 6,227
Net assets |  |  | 29,422 |  | 6,227
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 29,420 |  | 6,225
|  |  | 29,422 |  | 6,227
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 20 August 2025.
S Ayers | K Cruiks
Director | Director
Page 1
HPL GROUP LIMITED REGISTERED NUMBER: 14483164 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2024 The notes on pages 3 to 6 form part of these financial statements. Page 2
HPL GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
1. | General information
HPL Group Limited is a private company limited by shares and incorporated in England. Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, SS14 3WR. Its principal place of business is 86-88 Baxter Avenue, Southend-On-Se, Essex, SS2 6HZ 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 3
HPL GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 the directors, during the year was as follows:
|  |  | 30 November | 30 November
|  |  | 2024 | 2023
|  |  | No. | No.
|  | Directors | 2 | 2
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 December 2023 | 2
| At 30 November 2024 | 2
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HPL GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | - | 7,026
|  | - | 7,026
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 853,170 | 999,951
|  | 853,170 | 999,951
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 815,000 | 995,002
| Corporation tax | 8,150 | 1,460
| Other creditors | - | 3,890
| Accruals and deferred income | 600 | 400
|  | 823,750 | 1,000,752
8. | Prior year adjustment
A prior year adjustment has been processed to account for dividends received and paid of £119,763. The impact of this adjustment was as follows: Revised Original Dividends received £119,763 £nil Dividends paid £119,763 £nil Profit before tax £127,448 £7,685 Page 5
HPL GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
9. | Related party transactions
| During the year the entity received a loan from a Highlands Properties Limited, a 100% subsidiary. The loan amount received during the year totalled £150,000 (2023: £665,00) and during the year, £Nil was repaid. At the year end the total outstanding balance was £815,000. There the loan is repayable on demand. During the year the entity received a loan from a Highlands Property Investments Limited, a company which is under common control. The loan amount received during the year totalled 2024 £Nil (2023: £330,000) and during the year, £330,000 was repaid. At the year end the outstanding balance was £Nil. The loan is repayable on demand. Dividends were paid to the directors totalling £176,742 (2023 revised: £87,427).
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