Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 false 2024-10-01 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 12901632 2024-10-01 2025-09-30 12901632 2023-10-01 2024-09-30 12901632 2025-09-30 12901632 2024-09-30 12901632 c:Director1 2024-10-01 2025-09-30 12901632 d:MotorVehicles 2024-10-01 2025-09-30 12901632 d:MotorVehicles 2025-09-30 12901632 d:MotorVehicles 2024-09-30 12901632 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 12901632 d:CurrentFinancialInstruments 2025-09-30 12901632 d:CurrentFinancialInstruments 2024-09-30 12901632 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 12901632 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12901632 d:ShareCapital 2025-09-30 12901632 d:ShareCapital 2024-09-30 12901632 d:RetainedEarningsAccumulatedLosses 2025-09-30 12901632 d:RetainedEarningsAccumulatedLosses 2024-09-30 12901632 c:FRS102 2024-10-01 2025-09-30 12901632 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12901632 c:FullAccounts 2024-10-01 2025-09-30 12901632 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12901632 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 12901632 HATHERDEN HORSE TRANSPORT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
HATHERDEN HORSE TRANSPORT LTD REGISTERED NUMBER: 12901632 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 24,187 |  | 30,233
|  |  | 24,187 |  | 30,233
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 19,488 |  | 17,842 |
Cash at bank and in hand | 6 | 45,205 |  | 16,328 |
|  | 64,693 |  | 34,170 |
Creditors: amounts falling due within one year | 7 | (17,761) |  | (16,383) |
Net current assets |  |  | 46,932 |  | 17,787
Total assets less current liabilities |  |  | 71,119 |  | 48,020
Net assets |  |  | 71,119 |  | 48,020
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 71,117 |  | 48,018
|  |  | 71,119 |  | 48,020
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 her 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 on 1 April 2026.
Emma Fenton
Director
Page 1
HATHERDEN HORSE TRANSPORT LTD REGISTERED NUMBER: 12901632 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The notes on pages 3 to 6 form part of these financial statements. Page 2
HATHERDEN HORSE TRANSPORT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Hatherden Horse Transport Ltd is a private company, limited by shares, registered in England and Wales. The registered office is Bonita Racing Stables, Ogbourne Maizey, Marlborough, Wiltshire. 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 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 | 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
HATHERDEN HORSE TRANSPORT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 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 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% |
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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
HATHERDEN HORSE TRANSPORT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 October 2024 | 73,834
| At 30 September 2025 | 73,834
| Depreciation |
| At 1 October 2024 | 43,601
| Charge for the year on owned assets | 6,046
| At 30 September 2025 | 49,647
| Net book value |
| At 30 September 2025 | 24,187
| At 30 September 2024 | 30,233
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,488 | 17,842
|  | 19,488 | 17,842
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 45,205 | 16,328
|  | 45,205 | 16,328
Page 5
HATHERDEN HORSE TRANSPORT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 489 | 1,059
| Other taxation and social security | 10,694 | 6,802
| Other creditors | 5,098 | 5,592
| Accruals and deferred income | 1,480 | 2,930
|  | 17,761 | 16,383
8. | Pension commitments
The Company operates a defined contributions pension 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 £1,236 (2024 - £1,281).
Page 6