Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 No description of principal activity false 2025-04-01 false 6 6 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC623987 2025-04-01 2026-03-31 SC623987 2024-04-01 2025-03-31 SC623987 2026-03-31 SC623987 2025-03-31 SC623987 c:Director1 2025-04-01 2026-03-31 SC623987 d:FurnitureFittings 2025-04-01 2026-03-31 SC623987 d:FurnitureFittings 2026-03-31 SC623987 d:FurnitureFittings 2025-03-31 SC623987 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC623987 d:CurrentFinancialInstruments 2026-03-31 SC623987 d:CurrentFinancialInstruments 2025-03-31 SC623987 d:Non-currentFinancialInstruments 2026-03-31 SC623987 d:Non-currentFinancialInstruments 2025-03-31 SC623987 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 SC623987 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC623987 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 SC623987 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC623987 d:ShareCapital 2026-03-31 SC623987 d:ShareCapital 2025-03-31 SC623987 d:RetainedEarningsAccumulatedLosses 2026-03-31 SC623987 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC623987 c:OrdinaryShareClass1 2025-04-01 2026-03-31 SC623987 c:OrdinaryShareClass1 2026-03-31 SC623987 c:OrdinaryShareClass1 2025-03-31 SC623987 c:FRS102 2025-04-01 2026-03-31 SC623987 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC623987 c:FullAccounts 2025-04-01 2026-03-31 SC623987 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC623987 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC623987 GOLDEN HARE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
GOLDEN HARE LTD CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 8
GOLDEN HARE LTD REGISTERED NUMBER: SC623987 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 522 |  | 689
Current assets |  |  |  |  |
Stocks |  | 26,770 |  | 22,866 |
Debtors: amounts falling due within one year | 5 | 5,614 |  | 3,891 |
Cash at bank and in hand |  | 17,271 |  | 25,400 |
|  | 49,655 |  | 52,157 |
Creditors: amounts falling due within one year | 6 | (14,060) |  | (29,633) |
Net current assets |  |  | 35,595 |  | 22,524
Total assets less current liabilities |  |  | 36,117 |  | 23,213
Creditors: amounts falling due after more than one year | 7 |  | (74,045) |  | (75,712)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (92) |  | (135) |
|  |  | (92) |  | (135)
Net liabilities |  |  | (38,020) |  | (52,634)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 10 |  | 10
Profit and loss account |  |  | (38,030) |  | (52,644)
|  |  | (38,020) |  | (52,634)
Page 1
GOLDEN HARE LTD REGISTERED NUMBER: SC623987 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 his 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 on 1 July 2026.
Sir M E Jones
Director
Page 2
GOLDEN HARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Golden Hare Ltd is a private company limited by shares incorporated in Scotland. The registered office is 68 St Stephen Street, Edinburgh, EH3 5AQ. 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 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
The financial statements have been prepared on a going concern basis which assumes the company will continue to trade for the foreseeable future. The future of the company is dependent upon the continued support of the director. The director is of the opinion that it is appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.
| 2.4 | 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
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. Page 3
GOLDEN HARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost is determined on a first-in, first-out basis. Net realisable value is based on estimated selling price, less any further costs of realisation.
| 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 | Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
|  | Debtors
Debtors with no stated interest rate or receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.
|  | Creditors
Creditors with no stated interest rate and payable within one year are recorded at transaction price. All interest bearing loans and borrowings which are basic financial instruments are initially recorded at the present value of cash payable. After initial recognition they are measured at amortised cost.
| 2.8 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
| 2.9 | Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. Page 4
GOLDEN HARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
|  | Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
|  | Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
| 2.10 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.11 | Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
| 2.12 | Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2025 - 6).
Page 5
GOLDEN HARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 April 2025 | 29,273
| Additions | 488
| Disposals | (2,537)
| At 31 March 2026 | 27,224
| Depreciation |
| At 1 April 2025 | 28,584
| Charge for the year on owned assets | 454
| Disposals | (2,336)
| At 31 March 2026 | 26,702
| Net book value |
| At 31 March 2026 | 522
| At 31 March 2025 | 689
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,416 | 1,121
| Other debtors | 4,198 | 2,770
|  | 5,614 | 3,891
Page 6
GOLDEN HARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 1,667 | 10,000
| Trade creditors | 7,058 | 15,763
| Taxation and social security | 1,254 | -
| Other creditors | 4,081 | 3,870
|  | 14,060 | 29,633
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans and overdrafts | - | 1,667
| Other creditors | 74,045 | 74,045
|  | 74,045 | 75,712
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2025 - 10) Ordinary shares of £1.00 each | 10 | 10
9. | Operating lease commitments
| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
|  | 2026 | 2025
|  | £ | £
| Total commitments | 66,500 | 87,500
|  | 66,500 | 87,500
Page 7
GOLDEN HARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Related party transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
Page 8