Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-09-09 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 2 false 15944754 2024-09-08 15944754 2024-09-09 2025-03-31 15944754 2023-09-09 2024-09-08 15944754 2025-03-31 15944754 c:Director1 2024-09-09 2025-03-31 15944754 d:CurrentFinancialInstruments 2025-03-31 15944754 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15944754 d:ShareCapital 2025-03-31 15944754 d:RetainedEarningsAccumulatedLosses 2025-03-31 15944754 c:OrdinaryShareClass2 2024-09-09 2025-03-31 15944754 c:OrdinaryShareClass2 2025-03-31 15944754 c:OrdinaryShareClass3 2024-09-09 2025-03-31 15944754 c:OrdinaryShareClass3 2025-03-31 15944754 c:FRS102 2024-09-09 2025-03-31 15944754 c:AuditExempt-NoAccountantsReport 2024-09-09 2025-03-31 15944754 c:FullAccounts 2024-09-09 2025-03-31 15944754 c:PrivateLimitedCompanyLtd 2024-09-09 2025-03-31 15944754 e:PoundSterling 2024-09-09 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15944754 READ HQ LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
READ HQ LTD REGISTERED NUMBER: 15944754 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year |  | 32,616 |
Cash at bank and in hand |  | 1 |
|  | 32,617 |
Creditors: amounts falling due within one year |  | (31,742) |
Net current assets |  |  | 875
Total assets less current liabilities |  |  | 875
Net assets |  |  | 875
Capital and reserves |  |  |
Called up share capital | 7 |  | 100
Profit and loss account |  |  | 775
|  |  | 875
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READ HQ LTD REGISTERED NUMBER: 15944754 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 period 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 comprehensive income 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:
P Read
Director
Date: 12 March 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
READ HQ LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Read HQ Ltd is a private company, limited by shares, and incorporated in England & Wales (registered number: 15944754). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The company was incorporated on 9 September 2024, and commenced trade on the same day. The principal activity of the company is that of consultancy services. The financial statements are presented in sterling, which is the functional currency of the company. 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. 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 | 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.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
READ HQ LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Taxation
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.
| 2.5 | 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.
| 2.6 | 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.
| 2.8 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 12,908
| Other debtors | 19,708
|  | 32,616
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READ HQ LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 4.Debtors (continued)
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 1
| Less: bank overdrafts | (8)
|  | (7)
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank overdrafts | 8
| Trade creditors | 31
| Corporation tax | 15,455
| Other taxation and social security | 16,248
|  | 31,742
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 50 A Ordinary shares of £1.00 each | 50
|  | 50 B Ordinary shares of £1.00 each | 50
|  |  | 100
100 Ordinary shares of £1.00 were issued at par on incorporation. Subsequently, the shares were redesignated to 50 A Ordinary shares and 50 B Ordinary shares of £1.00 each respectively.
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