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Registered number: 07997646
Home Extension Designs Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
A K E Tax & Accountancy Ltd
Chartered Certified Accountants & Registered Auditors
Ambition Broxbourne Business Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07997646
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 32,948 33,867
32,948 33,867
CURRENT ASSETS
Debtors 4 240,473 238,650
Cash at bank and in hand 62,540 45,344
303,013 283,994
Creditors: Amounts Falling Due Within One Year 5 (61,549 ) (75,416 )
NET CURRENT ASSETS (LIABILITIES) 241,464 208,578
TOTAL ASSETS LESS CURRENT LIABILITIES 274,412 242,445
Creditors: Amounts Falling Due After More Than One Year 6 (23,641 ) (34,549 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (149 ) (298 )
NET ASSETS 250,622 207,598
CAPITAL AND RESERVES
Called up share capital 7 136 136
Profit and Loss Account 250,486 207,462
SHAREHOLDERS' FUNDS 250,622 207,598
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Page 2
For the year ending 31 March 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 his 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
S A Cook
Director
10 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. Accounting Policies
1.1. 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.
1.2. 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 rendering of services. Turnover from the rendering of services is recognised in the period the service is provided to the customer.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Straight Line
1.4. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
1.5. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate
1.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
1.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2022: 6)
5 6
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3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 32,300 13,099 14,087 59,486
As at 31 March 2023 32,300 13,099 14,087 59,486
Depreciation
As at 1 April 2022 - 12,426 13,193 25,619
Provided during the period - 595 324 919
As at 31 March 2023 - 13,021 13,517 26,538
Net Book Value
As at 31 March 2023 32,300 78 570 32,948
As at 1 April 2022 32,300 673 894 33,867
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,033 14,198
Other debtors 225,440 224,452
240,473 238,650
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,969 1,324
Bank loans and overdrafts 10,915 10,907
Other creditors 9,008 16,980
Taxation and social security 39,657 46,205
61,549 75,416
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 23,641 34,549
23,641 34,549
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 136 136
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Other
2023 2022
£ £
Within 1 year 15,000 15,000
15,000 15,000
9. Related Party Transactions
HED Holdings
The above is a related party by virtue of common control.
During the year, the company incurred a rental charge of £15,000 (2022: £15,000) from the above.
At the balance sheet date, the related party owed £223,656 (2022: £223,656) to the company.
No interest has been charged on this loan during the period.
S Cook
The above is the director of the company.
During the year, the related party incured expenses on behalf of the company and drew monies against his account.
At the balance sheet date, he was owed £1,185 (2022: £2,245) by the company.
No interest has been charged on this loan during the period.
H Cook
The above is a shareholder of the company.
During the year, the related party incured expenses on behalf of the company and drew monies against her account.
At the balance sheet date, she was owed £6,498 (2022: £6,498) by the company.
No interest was charged on this loan during the period.
10. Ultimate Controlling Party
The ultimate controlling parties are the shareholders by virtue of their equal shareholdings.
11. Charges
A fixed & floating charge is held by Barclays Security Trustee Limited which covers all the property or undertaking of the company and contains a negative pledge.
12. General Information
Home Extension Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07997646 . The registered office is Ambition Broxbourne Business Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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