Company registration number 13168076 (England and Wales)
Halestone Restoration Ltd
Unaudited financial statements
financial statements
for the year ended 30 April 2023
PAGES FOR FILING WITH REGISTRAR
Halestone Restoration Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Halestone Restoration Ltd
Statement of financial position
as at 30 April 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,040
3,800
Current assets
Debtors
4
80,567
100,772
Cash at bank and in hand
102,058
13,399
182,625
114,171
Creditors: amounts falling due within one year
5
(92,230)
(117,742)
Net current assets/(liabilities)
90,395
(3,571)
Net assets
93,435
229
Capital and reserves
Called up share capital
6
200
200
Profit and loss reserves
93,235
29
Total equity
93,435
229

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 2 October 2023 and are signed on its behalf by:
J N Haley
Director
Company Registration No. 13168076
Halestone Restoration Ltd
Notes to the Financial Statements
for the year ended 30 April 2023
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised upon the provision of services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
9
4
Halestone Restoration Ltd
Notes to the Financial Statements (continued)
for the year ended 30 April 2023
- 3 -
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 May 2022 and 30 April 2023
3,800
Depreciation and impairment
At 1 May 2022
-
0
Depreciation charged in the year
760
At 30 April 2023
760
Carrying amount
At 30 April 2023
3,040
At 30 April 2022
3,800
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
55,451
34,448
Other debtors
25,116
66,324
80,567
100,772
5
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
20,643
18,740
Amounts owed to connected company
20,672
39,028
Corporation tax
33,277
3,180
Other taxation and social security
13,609
53,011
Other creditors
673
-
0
Accruals and deferred income
3,356
3,783
92,230
117,742
6
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
102
102
102
102
B Ordinary shares of £1 each
98
98
98
98
200
200
200
200
Halestone Restoration Ltd
Notes to the Financial Statements (continued)
for the year ended 30 April 2023
- 4 -
7
Company information

Halestone Restoration Ltd is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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