1 January 2023 v2023.23.2 limited_company_frs_102_section_1a_v1_1_0 companies_houseSoftwarefalsetruetruetrueNo description of principal activityxbrli:purexbrli:sharesiso4217:GBP46069542023-01-012023-06-3046069542023-06-3046069542022-12-314606954core:WithinOneYear2023-06-304606954core:WithinOneYear2022-12-314606954core:ShareCapital2023-06-304606954core:ShareCapital2022-12-314606954core:RetainedEarningsAccumulatedLosses2023-06-304606954core:RetainedEarningsAccumulatedLosses2022-12-314606954bus:Director12023-01-012023-06-304606954bus:RegisteredOffice2023-01-012023-06-3046069542022-01-012022-12-31460695412023-01-012023-06-304606954countries:EnglandWales2023-01-012023-06-304606954bus:AuditExempt-NoAccountantsReport2023-01-012023-06-304606954bus:PrivateLimitedCompanyLtd2023-01-012023-06-304606954bus:SmallEntities2023-01-012023-06-304606954bus:AbridgedAccounts2023-01-012023-06-30
Company registration number:
4606954
Hallam Signs Ltd
Unaudited Abridged Financial Statements for the period ended
30 June 2023
Hallam Signs Ltd
Abridged Statement of Financial Position
30 June 2023
30 Jun 202331 Dec 2022
££
Current assets    
Debtors -  
900
 
Cash at bank and in hand
5,502
 
7,056
 
5,502
 
7,956
 
Creditors: amounts falling due within one year
(5,486
)
(7,944
)
Net current assets
16
 
12
 
Total assets less current liabilities 16   12  
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
6
 
2
 
Shareholders funds
16
 
12
 
For the period ending
30 June 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position for the period ended
30 June 2023
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
20 October 2023
, and are signed on behalf of the board by:
David Hallam
Director
Company registration number:
4606954
Hallam Signs Ltd
Notes to the Abridged Financial Statements
Period ended
30 June 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
21 Grove Close
,
Beverley
,
East Yorkshire
,
HU17 9JT
, United Kingdom.

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the period was
2
(2022:
2.00
).