Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 12 2024-04-01 false The principal activity of the company continued to be that of running of bars and restaurants and renting out rooms 14 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07011308 2024-04-01 2025-03-31 07011308 2023-04-01 2024-03-31 07011308 2025-03-31 07011308 2024-03-31 07011308 1 2024-04-01 2025-03-31 07011308 d:Director1 2024-04-01 2025-03-31 07011308 c:FurnitureFittings 2024-04-01 2025-03-31 07011308 c:FurnitureFittings 2025-03-31 07011308 c:FurnitureFittings 2024-03-31 07011308 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07011308 c:OfficeEquipment 2024-04-01 2025-03-31 07011308 c:OfficeEquipment 2025-03-31 07011308 c:OfficeEquipment 2024-03-31 07011308 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07011308 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07011308 c:CurrentFinancialInstruments 2025-03-31 07011308 c:CurrentFinancialInstruments 2024-03-31 07011308 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 07011308 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 07011308 c:ShareCapital 2025-03-31 07011308 c:ShareCapital 2024-03-31 07011308 c:RetainedEarningsAccumulatedLosses 2025-03-31 07011308 c:RetainedEarningsAccumulatedLosses 2024-03-31 07011308 d:OrdinaryShareClass1 2024-04-01 2025-03-31 07011308 d:OrdinaryShareClass1 2025-03-31 07011308 d:OrdinaryShareClass1 2024-03-31 07011308 d:FRS102 2024-04-01 2025-03-31 07011308 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07011308 d:FullAccounts 2024-04-01 2025-03-31 07011308 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07011308 c:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07011308 c:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07011308 c:TaxLossesCarry-forwardsDeferredTax 2025-03-31 07011308 c:TaxLossesCarry-forwardsDeferredTax 2024-03-31 07011308 c:RetirementBenefitObligationsDeferredTax 2025-03-31 07011308 c:RetirementBenefitObligationsDeferredTax 2024-03-31 07011308 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07011308 MHT (UNIQUE) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MHT (UNIQUE) LIMITED REGISTERED NUMBER:07011308
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 150,894 |  | 174,251
|  |  | 150,894 |  | 174,251
Current assets |  |  |  |  |
Stocks | 5 | 17,188 |  | 19,020 |
Debtors: amounts falling due within one year | 6 | 1,363,369 |  | 957,051 |
Cash at bank and in hand | 7 | 7,237 |  | 18,967 |
|  | 1,387,794 |  | 995,038 |
Creditors: amounts falling due within one year | 8 | (908,464) |  | (507,581) |
Net current assets |  |  | 479,330 |  | 487,457
Total assets less current liabilities |  |  | 630,224 |  | 661,708
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (4,994) |  | (7,713) |
|  |  | (4,994) |  | (7,713)
Net assets |  |  | 625,230 |  | 653,995
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 625,130 |  | 653,895
|  |  | 625,230 |  | 653,995
Page 1
MHT (UNIQUE) LIMITED REGISTERED NUMBER:07011308
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 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 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 by:
M H Tillman
Director
Date: 24 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
MHT (UNIQUE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
MHT (Unique) Limited is a private company, limited by shares, registered in England and Wales, registration number 07011308. The registered office address is 18 Bristol Gardens, London, W9 2JQ. The principal activity of the company continued to be that of managing pubs, restaurants, hotels and similar accommodations. 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 Section 1A of the FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006.
| 2.2 | Functional and presentational currency
The company's functional and presentational currency is pound sterling.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of food, beverages and accommodation is recognised when the relevant goods and services have been provided.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | 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 3
MHT (UNIQUE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | straight-line
|  |  |  | Office equipment | - | 20% | straight-line
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.
| 2.8 | Stocks
Stocks of food and beverages are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
MHT (UNIQUE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | 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.
| 2.12 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.
3. | Employees
The average monthly number of employees, including directors, during the year was 12 (2024 - 14).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 568,259 | 1,701 | 569,960
| At 31 March 2025 | 568,259 | 1,701 | 569,960
| Depreciation |  |  |
| At 1 April 2024 | 394,555 | 1,154 | 395,709
| Charge for the year | 23,279 | 78 | 23,357
| At 31 March 2025 | 417,834 | 1,232 | 419,066
| Net book value |  |  |
| At 31 March 2025 | 150,425 | 469 | 150,894
| At 31 March 2024 | 173,704 | 547 | 174,251
Page 5
MHT (UNIQUE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Food and beverage stocks | 17,188 | 19,020
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by connected entities | 1,339,943 | 912,139
| Other debtors | 17,653 | 39,961
| Prepayments | 5,773 | 4,951
|  | 1,363,369 | 957,051
7. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,237 | 18,967
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 175,487 | 92,544
| Trade creditors | 31,518 | 25,235
| Amounts owed to connected entities | 601,559 | 345,247
| Corporation tax | - | 500
| Other taxation and social security | 28,490 | 3,322
| Other creditors | 57,369 | 19,797
| Accruals | 14,041 | 20,936
|  | 908,464 | 507,581
Page 6
MHT (UNIQUE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 7,713
| Charged to profit or loss | 2,719
| At end of year | 4,994
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | 6,689 | 7,775
| Short term timing difference | (117) | (50)
| Losses and other deductions | (1,578) | (12)
|  | 4,994 | 7,713
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Pension commitments
The company operates a defined contribution 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 £1,976 (2024 - £2,775). Included in other creditors at the year end there is an amount payable of £467 (2024 - £422).
12. | Post balance sheet events
Post balance sheet date, HSBC Bank PLC registered a floating and fixed charge which contain a negative pledge over the assets of the company in respect of all the amounts due from the company.
13. | Controlling party
The company is under the control of M H Tillman, a director and a majority shareholder of the company.
Page 7