Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 false true false 2024-07-01 10 12 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06291815 2024-07-01 2025-06-30 06291815 2023-07-01 2024-06-30 06291815 2025-06-30 06291815 2024-06-30 06291815 c:Director1 2024-07-01 2025-06-30 06291815 d:Buildings d:ShortLeaseholdAssets 2024-07-01 2025-06-30 06291815 d:Buildings d:ShortLeaseholdAssets 2025-06-30 06291815 d:Buildings d:ShortLeaseholdAssets 2024-06-30 06291815 d:MotorVehicles 2024-07-01 2025-06-30 06291815 d:MotorVehicles 2025-06-30 06291815 d:MotorVehicles 2024-06-30 06291815 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06291815 d:OfficeEquipment 2024-07-01 2025-06-30 06291815 d:OfficeEquipment 2025-06-30 06291815 d:OfficeEquipment 2024-06-30 06291815 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06291815 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06291815 d:ComputerSoftware 2025-06-30 06291815 d:ComputerSoftware 2024-06-30 06291815 d:CurrentFinancialInstruments 2025-06-30 06291815 d:CurrentFinancialInstruments 2024-06-30 06291815 d:CurrentFinancialInstruments 1 2025-06-30 06291815 d:CurrentFinancialInstruments 1 2024-06-30 06291815 d:Non-currentFinancialInstruments 2025-06-30 06291815 d:Non-currentFinancialInstruments 2024-06-30 06291815 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 06291815 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06291815 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 06291815 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 06291815 d:ShareCapital 2025-06-30 06291815 d:ShareCapital 2024-06-30 06291815 d:SharePremium 2025-06-30 06291815 d:SharePremium 2024-06-30 06291815 d:RetainedEarningsAccumulatedLosses 2025-06-30 06291815 d:RetainedEarningsAccumulatedLosses 2024-06-30 06291815 c:FRS102 2024-07-01 2025-06-30 06291815 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06291815 c:FullAccounts 2024-07-01 2025-06-30 06291815 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06291815 d:HirePurchaseContracts d:WithinOneYear 2025-06-30 06291815 d:HirePurchaseContracts d:WithinOneYear 2024-06-30 06291815 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-06-30 06291815 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-06-30 06291815 2 2024-07-01 2025-06-30 06291815 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 06291815 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 06291815 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-07-01 2025-06-30 06291815 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-06-30 06291815 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-06-30 06291815 d:LeasedAssetsHeldAsLessee 2025-06-30 06291815 d:LeasedAssetsHeldAsLessee 2024-06-30 06291815 d:ComputerSoftware d:OwnedIntangibleAssets 2024-07-01 2025-06-30 06291815 f:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 06291815 HAMMOND CLARKE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
HAMMOND CLARKE LIMITED REGISTERED NUMBER: 06291815 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 5,787 |  | 1,234
Tangible assets | 5 |  | 167,294 |  | 194,344
|  |  | 173,081 |  | 195,578
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,676,181 |  | 1,899,687 |
Cash at bank and in hand | 7 | 8,504 |  | 27,414 |
|  | 1,684,685 |  | 1,927,101 |
Creditors: amounts falling due within one year | 8 | (1,611,000) |  | (1,898,752) |
Net current assets |  |  | 73,685 |  | 28,349
Total assets less current liabilities |  |  | 246,766 |  | 223,927
Creditors: amounts falling due after more than one year | 9 |  | (81,840) |  | (96,719)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (41,677) |  | (46,517) |
|  |  | (41,677) |  | (46,517)
Net assets |  |  | 123,249 |  | 80,691
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,147 |  | 1,147
Share premium account |  |  | 24,001 |  | 24,001
Profit and loss account |  |  | 98,101 |  | 55,543
|  |  | 123,249 |  | 80,691
Page 1
HAMMOND CLARKE LIMITED REGISTERED NUMBER: 06291815 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 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 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 on 9 January 2026.
................................................ J A Hammond
Director
The notes on pages 3 to 12 form part of these financial statements. Page 2
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Hammond Clarke Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information page of these financial statements. The company's principal activity is the provision of temporary and permanent employment placements. 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. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreeseable future. Therefore the Directors continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | 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. Page 3
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.10 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.11 | 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. Page 5
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as below. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 10% reducing balance
|  |  |  | Motor vehicles | - | 25% straight-line
|  |  |  | Office equipment | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | 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. Page 6
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2024 - 12).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 July 2024 | 15,611
| Additions | 6,000
| At 30 June 2025 | 21,611
| Amortisation |
| At 1 July 2024 | 14,377
| Charge for the year on owned assets | 1,447
| At 30 June 2025 | 15,824
| Net book value |
| At 30 June 2025 | 5,787
| At 30 June 2024 | 1,234
Page 7
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Short-term leasehold property | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 166,124 | 120,621 | 59,077 | 345,822
| Additions | - | - | 345 | 345
| At 30 June 2025 | 166,124 | 120,621 | 59,422 | 346,167
| Depreciation |  |  |  |
| At 1 July 2024 | 80,565 | 21,360 | 49,553 | 151,478
| Charge for the year on owned assets | 8,556 | 16,405 | 2,434 | 27,395
| At 30 June 2025 | 89,121 | 37,765 | 51,987 | 178,873
| Net book value |  |  |  |
| At 30 June 2025 | 77,003 | 82,856 | 7,435 | 167,294
| At 30 June 2024 | 85,560 | 99,261 | 9,523 | 194,344
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 69,106 | 99,261
|  | 69,106 | 99,261
Page 8
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,017,116 | 1,172,175
| Amounts owed by group undertakings | 239,106 | 155,022
| Called up share capital not paid | 25,575 | 25,575
| Prepayments and accrued income | 394,384 | 546,915
|  | 1,676,181 | 1,899,687
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,504 | 27,414
| Less: bank overdrafts | (39,511) | -
|  | (31,007) | 27,414
Page 9
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 39,511 | -
| Bank loans | 5,093 | 6,156
| Trade creditors | 176,903 | 759
| Amounts owed to group undertakings | 18,381 | 26,091
| Amounts owed to other participating interests | 17,609 | -
| Corporation tax | 98,349 | 33,575
| Other taxation and social security | 91,507 | 105,553
| Obligations under finance lease and hire purchase contracts | 9,085 | 7,147
| Proceeds of factored debts | 896,193 | 1,122,320
| Other creditors | 7,863 | 16,054
| Accruals and deferred income | 250,506 | 581,097
|  | 1,611,000 | 1,898,752
| On 22nd August 2023, a fixed and floating charge over all company assets was registered at Companies House in favour of ABN Amro Asset Based Finance N.V. The charge was with respect to the invoice discounting facility utilised by the company. On 4 January 2024, a second fixed and floating charge against all company assets was registered at Companies House in favour of Barclays Security Trustee Limited. On 17 April 2025, a third fixed and floating charge against all company assets was registered at Companies House in favour of Investec Capital Solutions Limited.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 22,684 | 27,776
| Net obligations under finance leases and hire purchase contracts | 59,156 | 68,943
|  | 81,840 | 96,719
Page 10
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 17,984 | 7,147
| Between 1-5 years | 46,387 | 68,941
|  | 64,371 | 76,088
Page 11
HAMMOND CLARKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (46,517)
| Charged to profit or loss | 4,840
| At end of year | (41,677)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (41,677) | (46,517)
|  | (41,677) | (46,517)
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £16,111 (2024 - £21,786). Contributions totalling £1,116 (2024 - £1,747) were payable to the fund at the balance sheet date and are included in creditors.
13. | Related party transactions
| The company has taken advantage of the exemption in FRS102 33.1A "Related Party Disclosures" from disclosing transactions with other members of the group.
Page 12