Registered number
08299223
Hanman Holdings Gloucester Limited
Filleted Accounts
30 April 2023
Hanman Holdings Gloucester Limited
Company Information
Directors
P R Hanman
S H Hanman
T D Hanman
Mrs L M Starkey
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Units C & D
Goodridge Avenue
Gloucester
Glos
Registered number
08299223
Hanman Holdings Gloucester Limited
Registered number: 08299223
Balance Sheet
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,300,000 915,216
Investments 4 416 416
1,300,416 915,632
Current assets
Debtors 5 - 575
Cash at bank and in hand 182,283 147,417
182,283 147,992
Creditors: amounts falling due within one year 6 (28,342) (31,065)
Net current assets 153,941 116,927
Total assets less current liabilities 1,454,357 1,032,559
Creditors: amounts falling due after more than one year 7 - (582,034)
Net assets 1,454,357 450,525
Capital and reserves
Called up share capital 416 416
Revaluation reserve 8 384,784 -
Profit and loss account 1,069,157 450,109
Shareholders' funds 1,454,357 450,525
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P R Hanman
Director
Approved by the board on 31 October 2023
Hanman Holdings Gloucester Limited
Notes to the Accounts
for the year ended 30 April 2023
1 Accounting policies
Basis of preparation
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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
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.
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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 May 2022 915,216
Surplus on revaluation 384,784
At 30 April 2023 1,300,000
Depreciation
At 30 April 2023 -
Net book value
At 30 April 2023 1,300,000
At 30 April 2022 915,216
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2022 416
At 30 April 2023 416
5 Debtors 2023 2022
£ £
Other debtors - 575
6 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 23,606 23,736
Other creditors 4,736 7,329
28,342 31,065
7 Creditors: amounts falling due after one year 2023 2022
£ £
Intercompany loan - 582,034
8 Revaluation reserve 2023 2022
£ £
Gain on revaluation of land and buildings 384,784 -
At 30 April 2023 384,784 -
9 Controlling party
The company is controlled by the directors.
10 Other information
Hanman Holdings Gloucester Limited is a private company limited by shares and incorporated in England. Its registered office is:
Units C & D
Goodridge Avenue
Gloucester
Glos
Hanman Holdings Gloucester Limited 08299223 false 2022-05-01 2023-04-30 2023-04-30 VT Final Accounts April 2022 No description of principal activity 08299223 2021-05-01 2022-04-30 08299223 core:RevaluationReserve core:LandBuildings 2021-05-01 2022-04-30 08299223 core:WithinOneYear 2022-04-30 08299223 core:AfterOneYear 2022-04-30 08299223 core:ShareCapital 2022-04-30 08299223 core:OtherReservesSubtotal 2022-04-30 08299223 core:RetainedEarningsAccumulatedLosses 2022-04-30 08299223 core:RevaluationReserve 2022-04-30 08299223 2022-05-01 2023-04-30 08299223 bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 08299223 bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 08299223 bus:Director2 2022-05-01 2023-04-30 08299223 bus:Director3 2022-05-01 2023-04-30 08299223 bus:Director4 2022-05-01 2023-04-30 08299223 bus:Director5 2022-05-01 2023-04-30 08299223 1 2022-05-01 2023-04-30 08299223 2 2022-05-01 2023-04-30 08299223 core:LandBuildings 2022-05-01 2023-04-30 08299223 core:RevaluationReserve core:LandBuildings 2022-05-01 2023-04-30 08299223 countries:England 2022-05-01 2023-04-30 08299223 bus:FRS102 2022-05-01 2023-04-30 08299223 bus:FullAccounts 2022-05-01 2023-04-30 08299223 2023-04-30 08299223 core:WithinOneYear 2023-04-30 08299223 core:AfterOneYear 2023-04-30 08299223 core:ShareCapital 2023-04-30 08299223 core:OtherReservesSubtotal 2023-04-30 08299223 core:RetainedEarningsAccumulatedLosses 2023-04-30 08299223 core:LandBuildings 2023-04-30 08299223 core:RevaluationReserve 2023-04-30 08299223 2022-04-30 08299223 core:LandBuildings 2022-04-30 iso4217:GBP xbrli:pure