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Registered number: 10680826
Halibrook Limited
Unaudited Financial Statements
For The Year Ended 29 April 2022
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Halibrook Limited For The Year Ended 29 April 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Halibrook Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Halibrook Limited , as a body, in accordance with the terms of our engagement letter dated 02 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of Halibrook Limited and state those matters that we have agreed to state to the director of Halibrook Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Halibrook Limited and its director as a body for our work or for this report.
It is your duty to ensure that Halibrook Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Halibrook Limited . You consider that Halibrook Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Halibrook Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
31st January 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 10680826
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,061 5,606
4,061 5,606
CURRENT ASSETS
Debtors 5 63,380 197,444
Cash at bank and in hand 3 73
63,383 197,517
Creditors: Amounts Falling Due Within One Year 6 (103,520 ) (251,697 )
NET CURRENT ASSETS (LIABILITIES) (40,137 ) (54,180 )
TOTAL ASSETS LESS CURRENT LIABILITIES (36,076 ) (48,574 )
Creditors: Amounts Falling Due After More Than One Year 7 (37,935 ) (40,000 )
NET LIABILITIES (74,011 ) (88,574 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (74,111 ) (88,674 )
SHAREHOLDERS' FUNDS (74,011) (88,574)
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Page 3
For the year ending 29 April 2022 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
Mr Joseph Besada
Director
31st January 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Halibrook Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10680826 . The registered office is 78 York Street, London, England, W1H 1DP.
The trading address is 78 York Street, London, W1H 1DP.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £66,541 (2021 £88,574). The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.
2.3. 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.
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.
2.4. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33.33% on Straight line method
2.5. 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
year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial
statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are
generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible
temporary differences to the extent that it is probable that taxable profits will be available against which those
deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each
reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available
to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the
liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively
enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and
deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences
that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or
settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are
recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also
recognised in other comprehensive income or directly in equity respectively.
The company also has corporation tax losses of £83,017 (2021 - £99,576) to carry forward against future profits of the
business.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 30 April 2021 7,575 1,698 9,273
As at 29 April 2022 7,575 1,698 9,273
Depreciation
As at 30 April 2021 3,661 6 3,667
Provided during the period 979 566 1,545
As at 29 April 2022 4,640 572 5,212
Net Book Value
As at 29 April 2022 2,935 1,126 4,061
As at 30 April 2021 3,914 1,692 5,606
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 14,605 10,925
Amounts owed by group undertakings 24,494 164,191
Other debtors 24,281 22,328
63,380 197,444
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 10,760
Bank loans and overdrafts 10,000 10,020
Amounts owed to group undertakings 39,269 10,320
Other creditors 47,426 214,897
Taxation and social security 6,825 5,700
103,520 251,697
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 37,935 40,000
37,935 40,000
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8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 30 April 2021 (17,797 ) (17,797)
Deferred taxation (2,622 ) (2,622 )
Balance at 29 April 2022 (20,419 ) (20,419)
9. Share Capital
2022 2021
Allotted, called up and fully paid £ £
95 Ordinary Shares of £ 1 each 95 95
5 Ordinary B shares of £ 1 each 5 5
100 100
10. Related Party Transactions
The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 6