Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-312025-12-3122025-01-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11625467 2025-01-01 2025-12-31 11625467 2024-01-01 2024-12-31 11625467 2025-12-31 11625467 2024-12-31 11625467 c:Director1 2025-01-01 2025-12-31 11625467 d:ComputerEquipment 2025-01-01 2025-12-31 11625467 d:ComputerEquipment 2025-12-31 11625467 d:ComputerEquipment 2024-12-31 11625467 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11625467 d:CurrentFinancialInstruments 2025-12-31 11625467 d:CurrentFinancialInstruments 2024-12-31 11625467 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11625467 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11625467 d:ShareCapital 2025-12-31 11625467 d:ShareCapital 2024-12-31 11625467 d:RetainedEarningsAccumulatedLosses 2025-12-31 11625467 d:RetainedEarningsAccumulatedLosses 2024-12-31 11625467 c:OrdinaryShareClass1 2025-01-01 2025-12-31 11625467 c:OrdinaryShareClass1 2025-12-31 11625467 c:OrdinaryShareClass1 2024-12-31 11625467 c:OrdinaryShareClass2 2025-01-01 2025-12-31 11625467 c:OrdinaryShareClass2 2025-12-31 11625467 c:OrdinaryShareClass2 2024-12-31 11625467 c:FRS102 2025-01-01 2025-12-31 11625467 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11625467 c:FullAccounts 2025-01-01 2025-12-31 11625467 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11625467 2 2025-01-01 2025-12-31 11625467 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11625467









HUNGER MANAGEMENT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

 
HUNGER MANAGEMENT LTD
REGISTERED NUMBER: 11625467

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,851
5,027

  
3,851
5,027

Current assets
  

Debtors: amounts falling due within one year
 5 
257,700
447,859

Cash at bank and in hand
 6 
460,995
840,185

  
718,695
1,288,044

Creditors: amounts falling due within one year
 7 
(88,635)
(409,661)

Net current assets
  
 
 
630,060
 
 
878,383

Total assets less current liabilities
  
633,911
883,410

  

Net assets
  
633,911
883,410


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
633,811
883,310

  
633,911
883,410


Page 1

 
HUNGER MANAGEMENT LTD
REGISTERED NUMBER: 11625467
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025

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 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 on 28 April 2026.




J Sherman
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HUNGER MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Hunger Management Limited is a private company limited by shares and is incorporated in England and Wales (Reg no. 11625467). The address of the company's registered office is 101 New Cavendish Street,1st Floor South, London,United Kingdom,W1W 6XH.

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 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
HUNGER MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%
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.

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

Page 4

 
HUNGER MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

4.


Tangible fixed assets


Computer equipment

£



Cost or valuation


At 1 January 2025
8,176



At 31 December 2025

8,176



Depreciation


At 1 January 2025
3,149


Charge for the year on owned assets
1,176



At 31 December 2025

4,325



Net book value



At 31 December 2025
3,851



At 31 December 2024
5,027


5.


Debtors

2025
2024
£
£


Trade debtors
126,850
87,000

Other debtors
-
3,160

Prepayments and accrued income
130,850
357,699

257,700
447,859



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
460,995
840,185

460,995
840,185


Page 5

 
HUNGER MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other loans
-
373,141

Trade creditors
4,698
261

Corporation tax
1,576
23,454

Other taxation and social security
68,363
8,003

Other creditors
3,264
1,302

Accruals and deferred income
10,734
3,500

88,635
409,661



8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



95 (2024 - 95) A Ordinary shares of £1.00 each
95
95
5 (2024 - 5) B Ordinary shares of £1.00 each
5
5

100

100


 
Page 6