Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 false 2024-02-01 false No description of principal activity 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04354853 2024-02-01 2025-01-31 04354853 2023-02-01 2024-01-31 04354853 2025-01-31 04354853 2024-01-31 04354853 c:Director1 2024-02-01 2025-01-31 04354853 d:FreeholdInvestmentProperty 2025-01-31 04354853 d:FreeholdInvestmentProperty 2024-01-31 04354853 d:CurrentFinancialInstruments 2025-01-31 04354853 d:CurrentFinancialInstruments 2024-01-31 04354853 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 04354853 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 04354853 d:ShareCapital 2025-01-31 04354853 d:ShareCapital 2024-01-31 04354853 d:InvestmentPropertiesRevaluationReserve 2025-01-31 04354853 d:InvestmentPropertiesRevaluationReserve 2024-01-31 04354853 d:RetainedEarningsAccumulatedLosses 2025-01-31 04354853 d:RetainedEarningsAccumulatedLosses 2024-01-31 04354853 d:TaxLossesCarry-forwardsDeferredTax 2025-01-31 04354853 d:TaxLossesCarry-forwardsDeferredTax 2024-01-31 04354853 c:OrdinaryShareClass1 2024-02-01 2025-01-31 04354853 c:OrdinaryShareClass1 2025-01-31 04354853 c:OrdinaryShareClass1 2024-01-31 04354853 c:FRS102 2024-02-01 2025-01-31 04354853 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04354853 c:FullAccounts 2024-02-01 2025-01-31 04354853 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04354853 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04354853 HALSO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
HALSO LIMITED REGISTERED NUMBER: 04354853 BALANCE SHEET AS AT 31 JANUARY 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,110,000 |  | 1,110,000
|  |  | 1,110,000 |  | 1,110,000
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 73,731 |  | 25,374 |
|  | 73,731 |  | 25,374 |
Creditors: amounts falling due within one year | 6 | (420,659) |  | (420,631) |
Net current liabilities |  |  | (346,928) |  | (395,257)
Total assets less current liabilities |  |  | 763,072 |  | 714,743
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (75,990) |  | (75,990) |
|  |  | (75,990) |  | (75,990)
Net assets |  |  | 687,082 |  | 638,753
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,000 |  | 1,000
Investment property reserve |  |  | 400,322 |  | 400,322
Profit and loss account |  |  | 285,760 |  | 237,431
|  |  | 687,082 |  | 638,753
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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
HALSO LIMITED REGISTERED NUMBER: 04354853 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Erdal Nalbant
Director
Date: 14 January 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
HALSO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
HALSO LIMITED is a private company limited by share capital, incorporated in England and Wales, registration number 04354853. The address of the registered office is 291 Green Lanes, Palmers Green, London, N13 4XS. 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 requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | Turnover
Rental income from investment properties is recognised on a straight-line basis over the term of the lease. The revenue recognition commences when the tenant take possession or controls the physical use of the lease space.
| 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. Page 3
HALSO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the Director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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 4
HALSO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.8 | 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. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 February 2024 | 1,110,000
| At 31 January 2025 | 1,110,000
The 2025 valuations were made by the Director, on a fair value basis
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 73,731 | 25,374
|  | 73,731 | 25,374
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HALSO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,336 | 1,276
| Corporation tax | 14,874 | 18,906
| Other creditors | 384,182 | 384,182
| Accruals and deferred income | 19,267 | 16,267
|  | 420,659 | 420,631
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HALSO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (75,990)
| At end of year | (75,990)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value movement on investment properties | (75,990) | (75,990)
|  | (75,990) | (75,990)
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
9. | Related party transactions
| Included within Other Creditors due in less then one year is a loan amount of £377,810 (2024: £377,810) due to the Director. The loan is unsecured, free of interest and repayable on demand.
Page 7