Caseware UK (AP4) 2025.0.111 2025.0.111 2024-12-312024-12-31false2024-01-01Co-working facilities65falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12281349 2024-01-01 2024-12-31 12281349 2023-01-01 2023-12-31 12281349 2024-12-31 12281349 2023-12-31 12281349 c:Director1 2024-01-01 2024-12-31 12281349 c:Director2 2024-01-01 2024-12-31 12281349 c:RegisteredOffice 2024-01-01 2024-12-31 12281349 d:FurnitureFittings 2024-01-01 2024-12-31 12281349 d:FurnitureFittings 2024-12-31 12281349 d:FurnitureFittings 2023-12-31 12281349 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12281349 d:ComputerEquipment 2024-01-01 2024-12-31 12281349 d:ComputerEquipment 2024-12-31 12281349 d:ComputerEquipment 2023-12-31 12281349 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12281349 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12281349 d:CurrentFinancialInstruments 2024-12-31 12281349 d:CurrentFinancialInstruments 2023-12-31 12281349 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12281349 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12281349 d:ShareCapital 2024-12-31 12281349 d:ShareCapital 2023-12-31 12281349 d:RetainedEarningsAccumulatedLosses 2024-12-31 12281349 d:RetainedEarningsAccumulatedLosses 2023-12-31 12281349 c:FRS102 2024-01-01 2024-12-31 12281349 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12281349 c:FullAccounts 2024-01-01 2024-12-31 12281349 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12281349 4 2024-01-01 2024-12-31 12281349 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 12281349














THE HALLEY SPACE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024

 
THE HALLEY SPACE LIMITED
 
 
COMPANY INFORMATION


Directors
D Dias 
L B Hood 




Registered number
12281349



Registered office
C/O Aei Music Group
Unit V, W, X, Y Reliance Wharf

2-10 Hertford Road

London

United Kingdom

N1 5ET




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
THE HALLEY SPACE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 5


 
THE HALLEY SPACE LIMITED
REGISTERED NUMBER:12281349

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,561
3,971

Current assets
  

Debtors: amounts falling due within one year
 5 
167,632
124,403

Cash at bank and in hand
  
39,383
7,739

  
207,015
132,142

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(1,131,767)
(1,103,234)

Net current liabilities
  
 
 
(924,752)
 
 
(971,092)

Net liabilities
  
(923,191)
(967,121)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(923,291)
(967,221)

  
(923,191)
(967,121)


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 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 by: 


D Dias
Director

Date: 9 June 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
THE HALLEY SPACE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Halley Space Limited is a private company limited by shares incorporated in England and Wales. The registered office address is C/O Aei Music Group, Unit V, W, X, Y Reliance Wharf, 2-10 Hertford Road, London, United Kingdom, N1 5ET.
The principal activity of the Company continued to be providing flexible workspaces, studios and event spaces through a membership-based model, supporting the creative and music industries.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured.
Revenue from workspaces, studios, and event spaces is recognised in the period in which the service is provided.

 
2.3

Pensions

Defined contribution pension plan

The Company contributes to 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
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.

Page 2

 
THE HALLEY SPACE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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
-
25%
Computer equipment
-
33%

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. 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 5).

Page 3

 
THE HALLEY SPACE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
1,888
12,703
14,591


Disposals
-
(6,778)
(6,778)



At 31 December 2024

1,888
5,925
7,813



Depreciation


At 1 January 2024
787
9,833
10,620


Charge for the year on owned assets
339
2,071
2,410


Disposals
-
(6,778)
(6,778)



At 31 December 2024

1,126
5,126
6,252



Net book value



At 31 December 2024
762
799
1,561



At 31 December 2023
1,101
2,870
3,971


5.


Debtors

2024
2023
£
£


Trade debtors
87,096
-

Amounts owed by group undertakings
1,019
1,007

Amounts owed by associates
-
78,332

Other debtors
14,046
32,196

Prepayments and accrued income
65,471
12,868

167,632
124,403


Page 4

 
THE HALLEY SPACE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
28,884
11,337

Amounts owed to group undertakings
419,172
361,184

Amounts owed to associates
656,141
710,202

Other taxation and social security
-
11,864

Other creditors
147
147

Accruals and deferred income
27,423
8,500

1,131,767
1,103,234



7.


Related party transactions

The Company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Amounts owed by and from associates are interest free and repayable on demand. These balances relate to entities in which the directors have a material interest or control.


8.


Controlling party

The ultimate parent and controlling company is AEI Ventures Limited, a company registered in England and Wales. Their registered address is C/O Aei Music Group, Unit V, W, X, Y Reliance Wharf, 2-10 Hertford Road, London, United Kingdom, N1 5ET.

 
Page 5