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2021-02-01 2022-01-31 12396881 frs-bus:Original dpl-frs:Item6 2021-01-31 12396881 frs-bus:Original dpl-frs:Item6 2022-01-31 12396881 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 12396881 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-31 12396881 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-01-31 12396881 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 12396881 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 12396881 frs-bus:Original dpl-frs:Item7 2021-02-01 2022-01-31 12396881 frs-bus:Original dpl-frs:Item7 2021-01-31 12396881 frs-bus:Original dpl-frs:Item7 2022-01-31 12396881 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 12396881 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-31 12396881 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-31 12396881 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 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12396881 frs-bus:Original frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 12396881
H & M International Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12396881
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,238 44,559
Investments 5 19,086 33,177
57,324 77,736
CURRENT ASSETS
Debtors 6 152,070 183,846
Cash at bank and in hand 288,756 344,292
440,826 528,138
Creditors: Amounts Falling Due Within One Year 7 (23,695 ) (77,339 )
NET CURRENT ASSETS (LIABILITIES) 417,131 450,799
TOTAL ASSETS LESS CURRENT LIABILITIES 474,455 528,535
NET ASSETS 474,455 528,535
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves (14,090 ) -
Profit and Loss Account 488,445 528,435
SHAREHOLDERS' FUNDS 474,455 528,535
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Page 2
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Han Moon
Director
26 October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
H & M International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12396881 . The registered office is 1 Mountview court, 310 Friern Barnet Lane, London, N20 0LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% on Cost
Fixtures & Fittings 20% on Cost
Computer Equipment 20% on Cost
2.4. Financial Instruments
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 deducting all of its liabilities.
Financial assets and liabilities
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through the Profit and Loss Account, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 
Financial assets and liabilities are offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. 
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
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2.7. Change in Accounting Policy - Investments
The accounting policy for Investments in Cryptocurrency has been changed and they are now shown as an Intangible Fixed Asset and not a Current Asset.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2022 33,000 7,595 15,832 56,427
Additions - - 8,181 8,181
As at 31 January 2023 33,000 7,595 24,013 64,608
Depreciation
As at 1 February 2022 6,600 1,519 3,749 11,868
Provided during the period 6,600 1,899 6,003 14,502
As at 31 January 2023 13,200 3,418 9,752 26,370
Net Book Value
As at 31 January 2023 19,800 4,177 14,261 38,238
As at 1 February 2022 26,400 6,076 12,083 44,559
5. Investments
Listed
£
Cost
As at 1 February 2022 33,177
Revaluations (14,091 )
As at 31 January 2023 19,086
Provision
As at 1 February 2022 -
As at 31 January 2023 -
Net Book Value
As at 31 January 2023 19,086
As at 1 February 2022 33,177
Investments in crypto currency are stated at fair value and any gains or losses in these investments, up to 31 January 2023, have been reflected in the Other Reserves account.
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6. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 60,596 57,777
Other debtors 22,437 30,679
VAT - 994
Director's loan account 69,037 94,396
152,070 183,846
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 210 8,317
Corporation tax 1,461 60,935
VAT 16,618 -
Other creditors 3,357 477
Accruals and deferred income 2,049 7,610
23,695 77,339
8. Share Capital
2023 2022
as restated
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
9. Directors Advances, Credits and Guarantees
During the year, the director was advanced £60,062 and repaid £85,420. Interest at the approved HMRC rate has been applied to the loan. The balance at the year end is £69,037.
10. Dividends
2023 2022
as restated
£ £
On equity shares:
Final dividend paid 77,501 100,000
77,501 100,000
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