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REGISTERED NUMBER: 08650717 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 August 2023

for

HNL Consulting Limited

HNL Consulting Limited (Registered number: 08650717)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HNL Consulting Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Ms M H Le Blanc





REGISTERED OFFICE: Unit 1
Shrine Barn
Sandling Road
Hythe
Kent
CT21 4HE





REGISTERED NUMBER: 08650717 (England and Wales)





ACCOUNTANTS: Ardor Business Solutions Limited
Chartered Certified Accountants
Unit 1
Shrine Barn
Sanding Road
Hythe
Kent
CT21 4HE

HNL Consulting Limited (Registered number: 08650717)

Statement of Financial Position
31 August 2023

31/8/23 31/8/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 136 272
Investments 6 58,894 51,212
59,030 51,484

CURRENT ASSETS
Debtors 7 - 130
Cash at bank 31,332 35,381
31,332 35,511
CREDITORS
Amounts falling due within one year 8 688 628
NET CURRENT ASSETS 30,644 34,883
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,674

86,367

PROVISIONS FOR LIABILITIES 26 52
NET ASSETS 89,648 86,315

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 89,647 86,314
SHAREHOLDERS' FUNDS 89,648 86,315

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HNL Consulting Limited (Registered number: 08650717)

Statement of Financial Position - continued
31 August 2023


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 director and authorised for issue on 4 January 2024 and were signed by:





Ms M H Le Blanc - Director


HNL Consulting Limited (Registered number: 08650717)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

HNL Consulting Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Amounts are rounded to the nearest Pound Sterling.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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.
Office furniture - 25% on cost
Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Investments
Investments in artworks are shown at the most recent valuation. Any change in fair value at each balance sheet date is recognised in the profit and loss account.

HNL Consulting Limited (Registered number: 08650717)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. EMPLOYEES AND DIRECTORS

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

5. TANGIBLE FIXED ASSETS
Office Computer
furniture equipment Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 343 2,506 2,849
DEPRECIATION
At 1 September 2022 343 2,234 2,577
Charge for year - 136 136
At 31 August 2023 343 2,370 2,713
NET BOOK VALUE
At 31 August 2023 - 136 136
At 31 August 2022 - 272 272

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31/8/23 31/8/22
£    £   
Artworks 51,212 51,212
Increase in valuation 7,682 -
58,894 51,212

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Corporation Tax refund - 130

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Directors' current accounts 27 27
Accrued expenses 661 601
688 628

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms M H Le Blanc.