Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 false No description of principal activity 2024-03-01 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08902553 2024-03-01 2025-02-28 08902553 2023-03-01 2024-02-29 08902553 2025-02-28 08902553 2024-02-29 08902553 c:Director1 2024-03-01 2025-02-28 08902553 d:FurnitureFittings 2024-03-01 2025-02-28 08902553 d:FurnitureFittings 2025-02-28 08902553 d:FurnitureFittings 2024-02-29 08902553 d:ComputerEquipment 2024-03-01 2025-02-28 08902553 d:ComputerEquipment 2025-02-28 08902553 d:ComputerEquipment 2024-02-29 08902553 d:CurrentFinancialInstruments 2025-02-28 08902553 d:CurrentFinancialInstruments 2024-02-29 08902553 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 08902553 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 08902553 d:ShareCapital 2025-02-28 08902553 d:ShareCapital 2024-02-29 08902553 d:RetainedEarningsAccumulatedLosses 2025-02-28 08902553 d:RetainedEarningsAccumulatedLosses 2024-02-29 08902553 c:FRS102 2024-03-01 2025-02-28 08902553 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 08902553 c:FullAccounts 2024-03-01 2025-02-28 08902553 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08902553 2 2024-03-01 2025-02-28 08902553 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 08902553 HILLGATE PARTNERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
HILLGATE PARTNERS LIMITED REGISTERED NUMBER: 08902553 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 112,161 |
Cash at bank and in hand | 6 | 174,940 |  | 153,662 |
|  | 174,940 |  | 265,823 |
Creditors: amounts falling due within one year | 7 | (7,617) |  | (2,700) |
Net current assets |  |  | 167,323 |  | 263,123
Total assets less current liabilities |  |  | 167,323 |  | 263,123
Net assets |  |  | 167,323 |  | 263,123
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 167,223 |  | 263,023
|  |  | 167,323 |  | 263,123
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 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 23 July 2026.
F Boldrini
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
HILLGATE PARTNERS LIMITED REGISTERED NUMBER: 08902553 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 Page 2
HILLGATE PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Hillgate Partners Limiyed is a private company limited by shares and registered in England and Wales. The address of its registered office is 26 Gerard Road, London SW13 9RG. 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 comprises fees receivable and is recognised in the Statement of Income and Retained Earnings in the period the service is performed.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 3
HILLGATE PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 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:
|  |  |  | Fixtures and fittings | - | 33% | Straight line
|  |  |  | Computer equipment | - | 33% | 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.
| 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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HILLGATE PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 March 2024 | 3,829 | 3,287 | 7,116
| At 28 February 2025 | 3,829 | 3,287 | 7,116
| Depreciation |  |  |
| At 1 March 2024 | 3,829 | 3,287 | 7,116
| At 28 February 2025 | 3,829 | 3,287 | 7,116
| Net book value |  |  |
| At 28 February 2025 | - | - | -
| At 29 February 2024 | - | - | -
5. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 112,161
|  | - | 112,161
6. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 174,940 | 153,662
|  | 174,940 | 153,662
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HILLGATE PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 874 | -
| Other creditors | 1,208 | -
| Accruals and deferred income | 5,535 | 2,700
|  | 7,617 | 2,700
8. | Transactions with directors
During the period advances totalling £NIL (2024: £120,894) were made to the director. Interest of £NIL (2024: £1,650) is payable to the company by the director. At the balance sheet date £1,208 was due to the the director (2024: £112,161 due to the company.) The advances during the prior year were discharged by dividend in April 2024.
9. | Controlling party
During the current and preceding period the company was under the control of the director.
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