Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 Turnover comprises revenue recognised by the Company in respect of consultancy services provided during the year, exclusive of Value Added Tax. Where a service has only been partially completed at the balance sheet date, accrued income represents the value of the service provided to date, based on a proportion of the total expected consideration at completion, and is included within turnover. Turnover comprises revenue recognised by the Company in respect of consultancy services provided during the year, exclusive of Value Added Tax. Where a service has only been partially completed at the balance sheet date, accrued income represents the value of the service provided to date, based on a proportion of the total expected consideration at completion, and is included within turnover.As at 31 January 2026 one of the directors owed £33,073 to the Company (2025: £17,200). Interest was charged on the overdrawn balance at the official rate of interest totalling £422. The loan is repayable on demand and is inclued within other debtors in note 5 to the financial statements. As at 31 January 2026, one of the shareholders owed £55,485 to the Company (2025: £12,934). Interest was charged on the overdrawn balance at the official rate of interest totalling £1,394. The loan is repayable on demand and inclued within other debtors in note 5 to the financial statements.directors shareholders 88558 30134 1816 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.8 false 2025-02-01 false Information technology services 8 false true 13795034 2025-02-01 2026-01-31 13795034 2024-02-01 2025-01-31 13795034 2026-01-31 13795034 2025-01-31 13795034 c:Director2 2025-02-01 2026-01-31 13795034 c:Director4 2025-02-01 2026-01-31 13795034 c:RegisteredOffice 2025-02-01 2026-01-31 13795034 d:OfficeEquipment 2025-02-01 2026-01-31 13795034 d:OfficeEquipment 2026-01-31 13795034 d:OfficeEquipment 2025-01-31 13795034 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13795034 d:ComputerEquipment 2025-02-01 2026-01-31 13795034 d:ComputerEquipment 2026-01-31 13795034 d:ComputerEquipment 2025-01-31 13795034 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13795034 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13795034 d:CurrentFinancialInstruments 2026-01-31 13795034 d:CurrentFinancialInstruments 2025-01-31 13795034 d:Non-currentFinancialInstruments 2026-01-31 13795034 d:Non-currentFinancialInstruments 2025-01-31 13795034 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 13795034 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 13795034 d:Non-currentFinancialInstruments d:AfterOneYear 2026-01-31 13795034 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 13795034 d:ShareCapital 2026-01-31 13795034 d:ShareCapital 2025-01-31 13795034 d:RetainedEarningsAccumulatedLosses 2026-01-31 13795034 d:RetainedEarningsAccumulatedLosses 2025-01-31 13795034 c:OrdinaryShareClass1 2025-02-01 2026-01-31 13795034 c:FRS102 2025-02-01 2026-01-31 13795034 c:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 13795034 c:FullAccounts 2025-02-01 2026-01-31 13795034 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13795034 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-02-01 2026-01-31 13795034 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2026-01-31 13795034 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-01-31 13795034 2 2025-02-01 2026-01-31 13795034 15 2025-02-01 2026-01-31 13795034 17 2025-02-01 2026-01-31 13795034 19 2025-02-01 2026-01-31 13795034 20 2025-02-01 2026-01-31 13795034 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 13795034 HILLHOUSE HIGGINS & MORGAN LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
HILLHOUSE HIGGINS & MORGAN LTD COMPANY INFORMATION
Directors | K E Caten
| M J Morgan
Registered number | 13795034
Registered office | 86-90 Paul Street
| London
| EC2A 4NE
Accountants | MA Partners LLP
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
HILLHOUSE HIGGINS & MORGAN LTD CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 10
HILLHOUSE HIGGINS & MORGAN LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HILLHOUSE HIGGINS & MORGAN LTD FOR THE YEAR ENDED 31 JANUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hillhouse Higgins & Morgan Ltd for the year ended 31 January 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Hillhouse Higgins & Morgan Ltd, as a body, in accordance with the terms of our engagement letter dated 16 June 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Hillhouse Higgins & Morgan Ltd and state those matters that we have agreed to state to the Board of directors of Hillhouse Higgins & Morgan Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hillhouse Higgins & Morgan Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Hillhouse Higgins & Morgan Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Hillhouse Higgins & Morgan Ltd. You consider that Hillhouse Higgins & Morgan Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Hillhouse Higgins & Morgan Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ 7 July 2026 Page 1
HILLHOUSE HIGGINS & MORGAN LTD REGISTERED NUMBER: 13795034 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,931 |  | 6,777
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 169,209 |  | 129,067 |
Cash at bank and in hand |  | 44,218 |  | 105,402 |
|  | 213,427 |  | 234,469 |
Creditors: amounts falling due within one year | 6 | (78,330) |  | (108,209) |
Net current assets |  |  | 135,097 |  | 126,260
Total assets less current liabilities |  |  | 140,028 |  | 133,037
Creditors: amounts falling due after more than one year |  |  | (46,750) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (1,233) |  | (1,639)
Net assets |  |  | 92,045 |  | 131,398
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2 |  | 2
Profit and loss account |  |  | 92,043 |  | 131,396
|  |  | 92,045 |  | 131,398
Page 2
HILLHOUSE HIGGINS & MORGAN LTD REGISTERED NUMBER: 13795034 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 7 July 2026.
K E Caten
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. It's registered office is 86-90 Paul Street, London. The company's principal acitivity during the year is that of consultancy services. The principal place of buisness is London. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
Turnover comprises revenue recognised by the Company in respect of consultancy services provided during the year, exclusive of Value Added Tax. Where a service has only been partially completed at the balance sheet date, accrued income represents the value of the service provided to date, based on a proportion of the total expected consideration at completion, and is included within turnover.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | 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.
| 2.9 | 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:
|  |  |  | Office equipment | - | 33% | straight-line method
|  |  |  | Computer equipment | - | 33% | straight-line method
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 5
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 6
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are Page 7
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
discharged or cancelled.
| 2.15 | 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 the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Employees | 5 | 2
|  | Directors | 3 | 6
|  |  | 8 | 8
Page 8
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 11,276 | 14,118 | 25,394
| Additions | 544 | 4,113 | 4,657
| Disposals | (7,880) | (12,555) | (20,435)
| At 31 January 2026 | 3,940 | 5,676 | 9,616
| Depreciation |  |  |
| At 1 February 2025 | 6,924 | 11,693 | 18,617
| Charge for the year on owned assets | 1,313 | 1,892 | 3,205
| Disposals | (5,966) | (11,171) | (17,137)
| At 31 January 2026 | 2,271 | 2,414 | 4,685
| Net book value |  |  |
| At 31 January 2026 | 1,669 | 3,262 | 4,931
| At 31 January 2025 | 4,352 | 2,425 | 6,777
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 64,262 | 78,990
| Other debtors | 103,123 | 34,308
| Prepayments and accrued income | 1,824 | 15,769
|  | 169,209 | 129,067
Page 9
HILLHOUSE HIGGINS & MORGAN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | 30,427 | -
| Trade creditors | 30,413 | 46,153
| Corporation tax | 2,548 | 43,610
| Other taxation and social security | 8,694 | 1,686
| Other creditors | 568 | 9,473
| Accruals and deferred income | 5,680 | 7,287
|  | 78,330 | 108,209
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | 46,750 | -
|  | 46,750 | -
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 Ordinary A shares of £1.00 each | 2 | 2
9. | Transactions with directors
As at 31 January 2026 one of the directors owed £33,073 to the Company (2025: £17,200). Interest was charged on the overdrawn balance at the official rate of interest totalling £422. The loan is repayable on demand and is inclued within other debtors in note 5 to the financial statements.
10. | Related party transactions
| As at 31 January 2026, one of the shareholders owed £55,485 to the Company (2025: £12,934). Interest was charged on the overdrawn balance at the official rate of interest totalling £1,394. The loan is repayable on demand and inclued within other debtors in note 5 to the financial statements.
Page 10