Registered number
08081523
Honley Environmental Services Limited
Unaudited Filleted Financial Statements
For the Year Ended
31 May 2023
Honley Environmental Services Limited
Registered number: 08081523
Balance Sheet as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 1 1
Tangible assets 4 1 48
2 49
Current assets
Debtors 5 32,927 39,308
Cash at bank and in hand 11,746 12,615
44,673 51,923
Creditors: amounts falling due within one year 6 (14,158) (18,346)
Net current assets 30,515 33,577
Net assets 30,517 33,626
Capital and reserves
Called up share capital 200 200
Share premium - 9,802
Profit and loss account 30,317 23,624
Shareholders' funds 30,517 33,626
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs H.M. Reddel
Director
Approved by the board on 4 October 2023
Honley Environmental Services Limited
Statement of Changes in Equity
for the year ended 31 May 2023
Share Share
capital premium
£ £
At 1 June 2021 200 9,802
At 31 May 2022 200 9,802
At 1 June 2022 200 9,802
Capital reduction - (9,802)
At 31 May 2023 200 -
Honley Environmental Services Limited
Notes to the Accounts
for the year ended 31 May 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the Standard).
Going concern
The director believes the company is experiencing healthy levels of sales and profitability and that it is well placed to manage its business risks successfully. Accordingly she has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus she continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Goodwill costs are being written off in equal annual instalments over its estimated economic life of 10 years.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and Machinery 3 years straight line basis
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to employee's personal defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the
company (including director) during the year 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2022 20,000
At 31 May 2023 20,000
Amortisation
At 1 June 2022 19,999
At 31 May 2023 19,999
Net book value
At 31 May 2023 1
At 31 May 2022 1
4 Tangible fixed assets
Plant and Machinery
£
Cost
At 1 June 2022 1,504
At 31 May 2023 1,504
Depreciation
At 1 June 2022 1,456
Charge for the year 47
At 31 May 2023 1,503
Net book value
At 31 May 2023 1
At 31 May 2022 48
5 Debtors 2023 2022
£ £
Trade debtors 20,749 22,541
Prepayments & accrued income 12,178 16,767
32,927 39,308
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 1,942 22
Taxes and social security costs 3,398 8,579
Other creditors 590 137
Accruals 8,228 9,608
14,158 18,346
7 Other information
Honley Environmental Services Limited is a private company limited by shares and incorporated in England. Its registered office is : 72 Westcroft, Honley, Holmfirth, West Yorkshire, HD9 6JP.
The financial statements are presented in Sterling, which is the functional currency of the company.
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