1 February 2022 false No description of principal activity Taxfiler 2023.10 true 4817107business:PrivateLimitedCompanyLtd2022-02-012023-01-30 48171072022-01-31 48171072022-02-012023-01-30 4817107business:AuditExempt-NoAccountantsReport2022-02-012023-01-30 4817107business:FilletedAccounts2022-02-012023-01-30 48171072023-01-30 4817107business:Director12022-02-012023-01-30 4817107business:Director22022-02-012023-01-30 4817107business:CompanySecretary12022-02-012023-01-30 4817107business:RegisteredOffice2022-02-012023-01-30 48171072022-01-31 4817107core:WithinOneYear2023-01-30 4817107core:WithinOneYear2022-01-31 4817107core:AfterOneYear2023-01-30 4817107core:AfterOneYear2022-01-31 4817107core:ShareCapitalcore:PreviouslyStatedAmount2023-01-30 4817107core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 4817107core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-30 4817107core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 4817107core:PreviouslyStatedAmount2023-01-30 4817107core:PreviouslyStatedAmount2022-01-31 4817107business:SmallEntities2022-02-012023-01-30 4817107countries:EnglandWales2022-02-012023-01-30 4817107core:LandBuildings2022-02-012023-01-30 4817107core:FurnitureFittings2022-02-012023-01-30 4817107core:ComputerEquipment2022-02-012023-01-30 4817107core:IntangibleAssetsOtherThanGoodwill2022-01-31 4817107core:IntangibleAssetsOtherThanGoodwill2023-01-30 4817107core:LandBuildings2022-01-31 4817107core:FurnitureFittings2022-01-31 4817107core:ComputerEquipment2022-01-31 4817107core:LandBuildings2023-01-30 4817107core:FurnitureFittings2023-01-30 4817107core:ComputerEquipment2023-01-30 4817107business:OrdinaryShareClass12022-02-012023-01-30 4817107business:OrdinaryShareClass12021-02-012022-01-31 4817107business:OrdinaryShareClass22022-02-012023-01-30 4817107business:OrdinaryShareClass22021-02-012022-01-31 4817107business:AllOrdinaryShares2022-02-012023-01-30 4817107business:AllOrdinaryShares2021-02-012022-01-31 48171072021-02-012022-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 4817107 (England and Wales)
Halstone Limited Unaudited accounts for the period from 1 February 2022 to 30 January 2023
Halstone Limited Unaudited accounts Contents
Page
- 2 -
Halstone Limited Company Information for the period from 1 February 2022 to 30 January 2023
Directors
Rachael Sarah Ogilvie Robertson James Mungo Ogilvie Robertson
Secretary
Rachael Sarah Ogilvie Robertson
Company Number
4817107 (England and Wales)
Registered Office
Brightwell Grange Britwell Road Burnham Slough SL1 8DF United Kingdom
Accountants
Blue Cube Accountants Limited Britwell Grange Britwell Road Burnham SL1 8DF
- 3 -
Halstone Limited Statement of financial position as at 30 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
2 
2 
Tangible assets
79,178 
68,459 
79,180 
68,461 
Current assets
Inventories
49,033 
39,954 
Debtors
527,806 
915,829 
Cash at bank and in hand
103,960 
138,134 
680,799 
1,093,917 
Creditors: amounts falling due within one year
(791,336)
(1,003,620)
Net current (liabilities)/assets
(110,537)
90,297 
Total assets less current liabilities
(31,357)
158,758 
Creditors: amounts falling due after more than one year
(337,500)
(506,250)
Net liabilities
(368,857)
(347,492)
Capital and reserves
Called up share capital
600 
600 
Profit and loss account
(369,457)
(348,092)
Shareholders' funds
(368,857)
(347,492)
For the period ending 30 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by
James Mungo Ogilvie Robertson Director Company Registration No. 4817107
- 4 -
Halstone Limited Notes to the Accounts for the period from 1 February 2022 to 30 January 2023
1
Statutory information
Halstone Limited is a private company, limited by shares, registered in England and Wales, registration number 4817107. The registered office is Brightwell Grange, Britwell Road Burnham, Slough, SL1 8DF, United Kingdom.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to the UK and Republic of Ireland’ including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
18years reducing balance
Fixtures & fittings
20% on reducing balance
Computer equipment
20% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
- 5 -
Halstone Limited Notes to the Accounts for the period from 1 February 2022 to 30 January 2023
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Going concern
The company will continue to be fully supported by the directors.
3
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2022
16,593 
At 30 January 2023
16,593 
Amortisation
At 1 February 2022
16,591 
At 30 January 2023
16,591 
Net book value
At 30 January 2023
2 
At 31 January 2022
2 
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2022
115,000 
562,350 
37,407 
714,757 
Additions
- 
23,773 
6,790 
30,563 
Disposals
- 
(2,948)
(5,329)
(8,277)
At 30 January 2023
115,000 
583,175 
38,868 
737,043 
Depreciation
At 1 February 2022
115,000 
500,879 
30,419 
646,298 
Charge for the period
- 
16,964 
2,607 
19,571 
On disposals
- 
(3,418)
(4,586)
(8,004)
At 30 January 2023
115,000 
514,425 
28,440 
657,865 
Net book value
At 30 January 2023
- 
68,750 
10,428 
79,178 
At 31 January 2022
- 
61,471 
6,988 
68,459 
- 6 -
Halstone Limited Notes to the Accounts for the period from 1 February 2022 to 30 January 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
112,196 
226,487 
Amounts due from group undertakings etc.
315,443 
576,981 
Accrued income and prepayments
97,327 
82,200 
Other debtors
2,840 
30,161 
527,806 
915,829 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
150,000 
135,000 
VAT
30,192 
112,126 
Trade creditors
542,047 
670,221 
Amounts owed to group undertakings and other participating interests
68 
8,248 
Taxes and social security
15,448 
22,336 
Other creditors
2,787 
1,917 
Accruals
50,794 
53,772 
791,336 
1,003,620 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
337,500 
506,250 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
540 Ordinary A shares of £1 each
540 
540 
60 Ordinary B shares of £1 each
60 
60 
600 
600 
9
Transactions with related parties
Included in Debtors are the following inter-company balances: Dine & Gift Limited £4,429 (2022 - Creditor £7,945) Rare & Flare Limited £NIL (2022 - £1,353) Ogilviedavies Limited £223,914 (2022 - £489,293) Bacana Sangria Limited £1,550 (2022 - £550) M&J Sauces Limited £6,200 (2022 - £6,200) Rickham Limited £79,350 (2022 - £79,350) Included in Creditors are the following inter-company balances: First & Last Limited £68 (2022 - £68) All of the above companies are owned and controlled by the directors. During the year £807,248 (2022 - £440,879) was paid to Ogilviedavies Limited for management fees.
- 7 -
Halstone Limited Notes to the Accounts for the period from 1 February 2022 to 30 January 2023
10
Average number of employees
During the period the average number of employees was 34 (2022: 27).
- 8 -