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REGISTERED NUMBER: 11377251 (England and Wales)















KEVIN HALLIGAN LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KEVIN HALLIGAN LTD

COMPANY INFORMATION
For The Year Ended 30 SEPTEMBER 2023







DIRECTORS: K Halligan
Ms L M Cardus





REGISTERED OFFICE: Unit 2-3
Regents Court
Farmoor Lane
Redditch
Worcestershire
B98 0SD





REGISTERED NUMBER: 11377251 (England and Wales)





ACCOUNTANTS: Charles Lovell & Co Limited
Chartered Certified Accountants
and Statutory Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 804 1,181
Investments 5 801,577 797,502
Investment property 6 310,000 310,000
1,112,381 1,108,683

CURRENT ASSETS
Debtors 7 377,537 287,368
Cash at bank 1,159,641 1,033,251
1,537,178 1,320,619
CREDITORS
Amounts falling due within one year 8 71,863 2,738
NET CURRENT ASSETS 1,465,315 1,317,881
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,577,696

2,426,564

PROVISIONS FOR LIABILITIES 12,937 9,832
NET ASSETS 2,564,759 2,416,732

CAPITAL AND RESERVES
Called up share capital 1,682,891 1,682,891
Fair value reserve 9 53,589 50,014
Retained earnings 828,279 683,827
2,564,759 2,416,732

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2024 and were signed on its behalf by:



K Halligan - Director


KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Kevin Halligan Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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 as modified by the revaluation of certain assets.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in associates
Investments in associate undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 tax
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 2,727
Additions 209
At 30 September 2023 2,936
DEPRECIATION
At 1 October 2022 1,546
Charge for year 586
At 30 September 2023 2,132
NET BOOK VALUE
At 30 September 2023 804
At 30 September 2022 1,181

5. FIXED ASSET INVESTMENTS

30.9.23 30.9.22
£    £   
Participating interests 760,002 760,002
Other investments not loans 41,575 37,500
801,577 797,502

Additional information is as follows:
Interest
in
associate
£   
COST
At 1 October 2022
and 30 September 2023 760,002
NET BOOK VALUE
At 30 September 2023 760,002
At 30 September 2022 760,002

Investments (neither listed nor unlisted) were as follows:
30.9.23 30.9.22
£    £   
Gold coins britannia 38,000 38,000
Revaluation 3,575 (500 )
41,575 37,500

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 SEPTEMBER 2023


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2022
and 30 September 2023 310,000
NET BOOK VALUE
At 30 September 2023 310,000
At 30 September 2022 310,000

Fair value at 30 September 2023 is represented by:
£   
Valuation in 2021 51,746
Cost 258,254
310,000

If investment property had not been revalued it would have been included at the following historical cost:

30.9.23 30.9.22
£    £   
Cost 258,254 258,254

Investment property was valued on an open market basis on 30 September 2023 by the director Kevin Halligan .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 377,537 287,368

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Taxation and social security 69,607 797
Other creditors 2,256 1,941
71,863 2,738

9. RESERVES
Fair
value
reserve
£   
At 1 October 2022 50,014
Transfers in year 3,575

At 30 September 2023 53,589

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 SEPTEMBER 2023


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
K Halligan
Balance outstanding at start of year 259,193 86,691
Amounts advanced 25,500 172,502
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 284,693 259,193

11. RELATED PARTY DISCLOSURES

During the year, the company received dividends from the ordinary shares held in associated companies totalling £142,500 (2022 £201,500).

12. ULTIMATE CONTROLLING PARTY

The controlling party is K Halligan.