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Registered Number: 06586647
England and Wales

 

 

 

HENSCOTT LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 78,300    91,350 
Tangible fixed assets 4 3,973    2,186 
82,273    93,536 
Current assets      
Debtors 33,371    31,725 
Cash at bank and in hand 161,602    109,223 
194,973    140,948 
Creditors: amount falling due within one year (79,015)   (90,753)
Net current assets 115,958    50,195 
 
Total assets less current liabilities 198,231    143,731 
Creditors: amount falling due after more than one year (25,000)   (25,000)
Net assets 173,231    118,731 
 

Capital and reserves
     
Called up share capital 5 1,140    1,140 
Profit and loss account 172,091    117,591 
Shareholder's funds 173,231    118,731 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 03 November 2023 and were signed on its behalf by:


-------------------------------
Harriet Benson
Director
1
General Information
HENSCOTT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06586647, registration address 413 Chingford Road, Walthamstow, E17 5AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 25% Reducing Balance
Preference shares
The company's preference shares are treated as equity. and so included in statement of financial position as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2022 261,000    261,000 
Additions  
Disposals  
At 31 May 2023 261,000    261,000 
Amortisation
At 01 June 2022 169,650    169,650 
Charge for year 13,050    13,050 
On disposals  
At 31 May 2023 182,700    182,700 
Net book values
At 31 May 2023 78,300    78,300 
At 31 May 2022 91,350    91,350 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2022 4,991    8,690    13,423    27,104 
Additions 3,468        3,468 
Disposals      
At 31 May 2023 8,459    8,690    13,423    30,572 
Depreciation
At 01 June 2022 3,503    7,992    10,852    22,347 
Charge for year 1,507    174    643    2,324 
On disposals      
At 31 May 2023 5,010    8,166    11,495    24,671 
Net book values
Closing balance as at 31 May 2023 3,449    524      3,973 
Opening balance as at 01 June 2022   258    1,928    2,186 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,400 Class B shares of £0.10 each 140    140 
1,140    1,140 

2