Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-31 2024-10-31 1 Consultancy services false false false 2023-11-01 true 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10523268 2023-11-01 2024-10-31 10523268 2022-11-01 2023-10-31 10523268 2024-10-31 10523268 2023-10-31 10523268 c:Director1 2023-11-01 2024-10-31 10523268 d:CurrentFinancialInstruments 2024-10-31 10523268 d:CurrentFinancialInstruments 2023-10-31 10523268 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 10523268 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10523268 d:ShareCapital 2024-10-31 10523268 d:ShareCapital 2023-10-31 10523268 d:RetainedEarningsAccumulatedLosses 2024-10-31 10523268 d:RetainedEarningsAccumulatedLosses 2023-10-31 10523268 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-10-31 10523268 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-10-31 10523268 c:FRS102 2023-11-01 2024-10-31 10523268 c:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 10523268 c:FullAccounts 2023-11-01 2024-10-31 10523268 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10523268 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 10523268 HSHC LONDON LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
HSHC LONDON LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HSHC LONDON LTD FOR THE YEAR ENDED 31 OCTOBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HSHC London Ltd for the year ended 31 October 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. This report is made solely to the director of HSHC London Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of HSHC London Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HSHC London Ltd and its director for our work or for this report. It is your duty to ensure that HSHC London Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and loss. You consider that HSHC London Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of HSHC London Ltd. 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. Shipleys Tax Planning 1 October 2025 Page 1
HSHC LONDON LTD REGISTERED NUMBER: 10523268 BALANCE SHEET AS AT 31 OCTOBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 19,836 |  | 20,521 |
Cash at bank and in hand | 5 | 96,043 |  | 111,067 |
|  | 115,879 |  | 131,588 |
Creditors: amounts falling due within one year | 6 | (117,900) |  | (132,900) |
Net current liabilities |  |  | (2,021) |  | (1,312)
Total assets less current liabilities |  |  | (2,021) |  | (1,312)
Net liabilities |  |  | (2,021) |  | (1,312)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (2,022) |  | (1,313)
|  |  | (2,021) |  | (1,312)
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 profit and loss account 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 1 October 2025.
Dr Nabil Choudhury
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
HSHC LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. | General information
HSHC London Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 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 | 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.
| 2.3 | 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.
| 2.4 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 19,835 | 20,520
| Other debtors | 1 | 1
|  | 19,836 | 20,521
Page 3
HSHC LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 96,043 | 111,067
|  | 96,043 | 111,067
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 82,000 | 132,000
| Other creditors | 35,000 | -
| Accruals and deferred income | 900 | 900
|  | 117,900 | 132,900
7. | Financial instruments
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 96,043 | 96,043
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
8. | Related party transactions
| At the year end the company owed £82,000 (2023: £132,000) to NCIA Holdings Ltd, it's parent company and £110,000 (2023: £110,000) to JZC Ltd, a company owned by the director Dr Nabil Choudhury. These amounts are included in other creditors due within one year. At the balance sheet date the company was owed £19,835 (2023: £20,520) from Harley Street Healthcare Ltd, a group subsidiary.
9. | Controlling party
The ultimate controlling party is NCIA Holdings Ltd.
Page 4