Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-04-01 false No description of principal activity 2 2 true false 01967593 2024-04-01 2025-03-31 01967593 2023-04-01 2024-03-31 01967593 2025-03-31 01967593 2024-03-31 01967593 c:Director1 2024-04-01 2025-03-31 01967593 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 01967593 d:FreeholdInvestmentProperty 2025-03-31 01967593 d:FreeholdInvestmentProperty 2024-03-31 01967593 d:FreeholdInvestmentProperty 2 2024-04-01 2025-03-31 01967593 d:CurrentFinancialInstruments 2025-03-31 01967593 d:CurrentFinancialInstruments 2024-03-31 01967593 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01967593 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01967593 d:ShareCapital 2025-03-31 01967593 d:ShareCapital 2024-03-31 01967593 d:RevaluationReserve 2024-04-01 2025-03-31 01967593 d:RevaluationReserve 2025-03-31 01967593 d:RevaluationReserve 2024-03-31 01967593 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 01967593 d:RetainedEarningsAccumulatedLosses 2025-03-31 01967593 d:RetainedEarningsAccumulatedLosses 2024-03-31 01967593 c:FRS102 2024-04-01 2025-03-31 01967593 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01967593 c:FullAccounts 2024-04-01 2025-03-31 01967593 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01967593 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 01967593 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 01967593 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 01967593 H. F. INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
H. F. INVESTMENTS LIMITED REGISTERED NUMBER: 01967593 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024 (as restated)
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 810,000 |  | 755,000
|  |  | 810,000 |  | 755,000
Creditors: amounts falling due within one year | 5 | (681,849) |  | (666,266) |
Net current liabilities |  |  | (681,849) |  | (666,266)
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | (100,000) |  | (86,000) |
|  |  | (100,000) |  | (86,000)
Net assets |  |  | 28,151 |  | 2,734
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Revaluation reserve | 7 |  | 298,239 |  | 258,667
Profit and loss account | 7 |  | (270,091) |  | (255,936)
|  |  | 28,151 |  | 2,734
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H. F. INVESTMENTS LIMITED REGISTERED NUMBER: 01967593 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 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 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 3 March 2026.
R I Hough
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
H. F. INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The Company is limited by shares and registered in England and Wales. Its registered office is The Willows, Effingham Common, Leatherhead, Surrey, KT24 5JE. 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 | Going concern
The Company has the continued financial support of the Directors as detailed in note 9. Consequently, the Directors have concluded that there are no material uncertainties that may cast significant doubt about the Company's ability to continue as a going concern for the next 12 months from the date of approval of these financial statements. Accordingly, the going concern basis has been adopted in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
H. F. INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 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 external valuers 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 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
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H. F. INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 755,000
| Additions at cost | 1,428
| Surplus on revaluation | 53,572
| At 31 March 2025 | 810,000
The 2025 valuations were made by the Directors, on an open market value basis.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 679,349 | 663,566
| Accruals and deferred income | 2,500 | 2,700
|  | 681,849 | 666,266
Page 5
H. F. INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 86,000
| Charged to profit or loss | 14,000
| At end of year | 100,000
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of freehold investment property | 100,000 | 86,000
|  | 100,000 | 86,000
7. | Reserves
Revaluation reserve This reserve represents the accumulated revaluation surpluses and deficits net of related deferred taxation. Profit and loss account This reserves represents accumulated profits and losses net of any distributions.
8. | Prior year adjustment
The Directors have restated freehold investment property to reflect market value at 31 March 2024. As a result the freehold investment property is £68,791 higher than originally stated in the published financial statements. In addition a revaluation reserve of £218,667 and related deferred tax provision of £86,000 have been introduced, which were not reflected in the originally published financial statements. Page 6
H. F. INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Related party transactions
| As at the balance sheet date, the Company owed R I Hough £398,660 (2024: £388,605) in respect of his Director's loan account, with the balance being included within creditors. As at the balance sheet date, the Company owed C E Anderson £121,172 (2024: £115,444) in respect of her Director's loan account, with the balance being included within creditors. As at the balance sheet date, the Company owed V Hough £96,084 (2024: £96,084) in respect of her loan account, with the balance being included within creditors. Close family members of the Directors were owed £63,433 (2024: £63,433) by the Company, with the balance being included within creditors. There is no ultimate controlling party in either year.
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