Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 0 false Management of HITP Plot 7 2024-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 0 true false SC241875 2024-04-01 2025-03-31 SC241875 2023-04-01 2024-03-31 SC241875 2025-03-31 SC241875 2024-03-31 SC241875 c:Director1 2024-04-01 2025-03-31 SC241875 d:CurrentFinancialInstruments 2025-03-31 SC241875 d:CurrentFinancialInstruments 2024-03-31 SC241875 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC241875 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC241875 d:ShareCapital 2025-03-31 SC241875 d:ShareCapital 2024-03-31 SC241875 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC241875 c:OrdinaryShareClass1 2025-03-31 SC241875 c:OrdinaryShareClass1 2024-03-31 SC241875 c:FRS102 2024-04-01 2025-03-31 SC241875 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC241875 c:FullAccounts 2024-04-01 2025-03-31 SC241875 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC241875 2 2024-04-01 2025-03-31 SC241875 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC241875 HITP PLOT 7 (PROMOTER'S SERVICES) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
HITP PLOT 7 (PROMOTER'S SERVICES) LIMITED REGISTERED NUMBER: SC241875 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 201,684 |  | 155,950 |
Cash at bank and in hand | 5 | 235,394 |  | 188,336 |
|  | 437,078 |  | 344,286 |
Creditors: amounts falling due within one year | 6 | (437,077) |  | (344,285) |
Net current assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
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 by:
Mr W D Hill
Director
Date: 13 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
HITP PLOT 7 (PROMOTER'S SERVICES) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
HITP Plot 7 (Promoter's Services) Limited (Company Number: SC241875) is a private company limited by shares incorporated in Scotland. The registered office is 177 Bothwell Street, Glasgow, G2 7ER. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 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 2
HITP PLOT 7 (PROMOTER'S SERVICES) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 106,757 | 56,741
| Other debtors | 626 | 11,486
| Prepayments and accrued income | 94,301 | 87,723
|  | 201,684 | 155,950
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 235,394 | 188,336
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 129,547 | 130,863
| Amounts owed to related parties | 138,382 | 74,054
| Accruals and deferred income | 169,148 | 139,368
|  | 437,077 | 344,285
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
Page 3
HITP PLOT 7 (PROMOTER'S SERVICES) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Related party transactions
| During the year, the company entered into transactions with related parties in the normal course of business. These transactions included: Purchases from related parties: £432,063 (2024: £419,443) Amounts payable to related parties < 1 year: £138,382 (2024: £74,054) All transactions were conducted on an arm’s length basis and on normal commercial terms. No guarantees were given or received in respect of related party balances, and no provisions have been made for doubtful debts in respect of amounts owed by related parties. The company has taken advantage of the exemption available in FRS 102 1A whereby it has not disclosed transactions with the immediate parent or any wholly owned subsidiary undertaking of the group.
9. | Controlling party
W D Hill is the ultimate controlling party by virtue of his 100% shareholding in the company.
Page 4