Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 The sale and repair of motor vehicles true false true true 3 3 01665272 2024-04-01 2025-03-31 01665272 2023-04-01 2024-03-31 01665272 2025-03-31 01665272 2024-03-31 01665272 c:Director2 2024-04-01 2025-03-31 01665272 d:CurrentFinancialInstruments 2025-03-31 01665272 d:CurrentFinancialInstruments 2024-03-31 01665272 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01665272 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01665272 d:ShareCapital 2025-03-31 01665272 d:ShareCapital 2024-03-31 01665272 d:RetainedEarningsAccumulatedLosses 2025-03-31 01665272 d:RetainedEarningsAccumulatedLosses 2024-03-31 01665272 c:EntityHasNeverTraded 2024-04-01 2025-03-31 01665272 c:FRS102 2024-04-01 2025-03-31 01665272 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01665272 c:FullAccounts 2024-04-01 2025-03-31 01665272 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01665272 6 2024-04-01 2025-03-31 01665272 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 01665272 HAZELHYTHE HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HAZELHYTHE HOLDINGS LIMITED REGISTERED NUMBER:01665272
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 40,068 |  | 40,068 |
Cash at bank and in hand | 6 | 7 |  | 7 |
|  | 40,075 |  | 40,075 |
Creditors: amounts falling due within one year | 7 | (39,949) |  | (39,949) |
Net current assets |  |  | 126 |  | 126
Net assets |  |  | 226 |  | 226
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 26 |  | 26
|  |  | 226 |  | 226
For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 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 by:
Mr J R W Trodd
Director
Date: 14 November 2025
The notes on pages 2 to 5 form part of these financial statements. Page 1
HAZELHYTHE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Hazelhythe Holdings Limited is a private company, limited by shares, incorporated and registered in England and Wales within the United Kingdom. The address of the registered office is 269/271 Bedford Road, Kempston, Bedfordshire, MK42 8BP. The principal activity of the Company is that of a parent company, holding investments in subsidiary undertakings. The principal activity of its subsidiary is the sale and repair of motor vehicles and ancillary 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The Company’s functional and presentational currency is GBP, rounded to the nearest £1.
| 2.2 | 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 Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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. Page 2
HAZELHYTHE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Page 3
HAZELHYTHE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 100
| At 31 March 2025 | 100
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HAZELHYTHE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 40,068 | 40,068
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7 | 7
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 39,949 | 39,949
8. | Related party transactions
| The Company has taken advantage of the exemption available in Financial Reporting Standard 102, Section 33, whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.
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