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Registered Number: 07881036
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

HALLIDAY INVESTMENTS LIMITED

Director Edward Halliday
Registered Number 07881036
Registered Office Eaglehurst
12 Quay Road
Bridlington
East Riding of Yorkshire
YO15 2AD
Accountants J W Smith & Co Ltd - Bridlington
Eaglehurst
12 Quay Road
Bridlington
East Yorkshire
YO15 2AD
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,281,335    997,887 
1,281,335    997,887 
Current assets      
Debtors 4 3,902    3,666 
Cash at bank and in hand 44,146    273,296 
48,048    276,962 
Creditors: amount falling due within one year 5 (724,512)   (691,407)
Net current liabilities (676,464)   (414,445)
 
Total assets less current liabilities 604,871    583,442 
Provisions for liabilities 6 (3,207)   (3,798)
Net assets 601,664    579,644 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 601,564    579,544 
Shareholder's funds 601,664    579,644 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 October 2023 and were signed by:


-------------------------------
Edward Halliday
Director
2
General Information
Halliday Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 07881036, registration address Eaglehurst , 12 Quay Road, Bridlington, East Riding of Yorkshire, YO15 2AD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Plant and Machinery 15% Reducing Balance
Fixtures and Fittings 25% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Investment properties   Total
  £   £   £   £   £
At 01 April 2022 66,041    27,220    651    911,855    1,005,767 
Additions 286,561          286,561 
Disposals        
At 31 March 2023 352,602    27,220    651    911,855    1,292,328 
Depreciation
At 01 April 2022   7,554    326      7,880 
Charge for year   2,950    163      3,113 
On disposals        
At 31 March 2023   10,504    489      10,993 
Net book values
Closing balance as at 31 March 2023 352,602    16,716    162    911,855    1,281,335 
Opening balance as at 01 April 2022 66,041    19,666    325    911,855    997,887 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 3,902    2,992 
Other Debtors   674 
3,902    3,666 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors  
Corporation Tax 14,553    22,020 
PAYE & Social Security 535    354 
Accrued Expenses 3,204    3,204 
Other Creditors 3,174   
Wages & Salaries Control Account 1,424   
Directors' Current Accounts 701,622    665,829 
724,512    691,407 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 3,798    4,489 
Charged to Profit & Loss (591)   (691)
3,207    3,798 

3