Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-3102023-01-01falseMedical consultant0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07936377 2023-01-01 2023-12-31 07936377 2022-01-01 2022-12-31 07936377 2023-12-31 07936377 2022-12-31 07936377 c:Director1 2023-01-01 2023-12-31 07936377 d:MotorVehicles 2023-01-01 2023-12-31 07936377 d:MotorVehicles 2023-12-31 07936377 d:MotorVehicles 2022-12-31 07936377 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07936377 d:OfficeEquipment 2023-01-01 2023-12-31 07936377 d:OfficeEquipment 2023-12-31 07936377 d:OfficeEquipment 2022-12-31 07936377 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07936377 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07936377 d:CurrentFinancialInstruments 2023-12-31 07936377 d:CurrentFinancialInstruments 2022-12-31 07936377 d:Non-currentFinancialInstruments 2023-12-31 07936377 d:Non-currentFinancialInstruments 2022-12-31 07936377 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07936377 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 07936377 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 07936377 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 07936377 d:ShareCapital 2023-12-31 07936377 d:ShareCapital 2022-12-31 07936377 d:RetainedEarningsAccumulatedLosses 2023-12-31 07936377 d:RetainedEarningsAccumulatedLosses 2022-12-31 07936377 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 07936377 d:AcceleratedTaxDepreciationDeferredTax 2022-12-31 07936377 c:OrdinaryShareClass1 2023-01-01 2023-12-31 07936377 c:OrdinaryShareClass1 2023-12-31 07936377 c:OrdinaryShareClass1 2022-12-31 07936377 c:OrdinaryShareClass2 2023-01-01 2023-12-31 07936377 c:OrdinaryShareClass2 2023-12-31 07936377 c:OrdinaryShareClass2 2022-12-31 07936377 c:FRS102 2023-01-01 2023-12-31 07936377 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07936377 c:FullAccounts 2023-01-01 2023-12-31 07936377 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07936377 d:HirePurchaseContracts d:WithinOneYear 2023-12-31 07936377 d:HirePurchaseContracts d:WithinOneYear 2022-12-31 07936377 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-12-31 07936377 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07936377









NIGEL HALL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
NIGEL HALL LIMITED
REGISTERED NUMBER: 07936377

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
18,421
25,019

  
18,421
25,019

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
6,489
7,642

Cash at bank and in hand
  
594,694
478,329

  
601,183
485,971

Creditors: amounts falling due within one year
 6 
(48,202)
(40,925)

NET CURRENT ASSETS
  
 
 
552,981
 
 
445,046

TOTAL ASSETS LESS CURRENT LIABILITIES
  
571,402
470,065

Creditors: amounts falling due after more than one year
 7 
-
(28,118)

PROVISIONS FOR LIABILITIES
  

Deferred tax
 9 
(4,605)
(6,255)

NET ASSETS
  
566,797
435,692


CAPITAL AND RESERVES
  

Called up share capital 
 10 
100
100

Profit and loss account
  
566,697
435,592

  
566,797
435,692


Page 1

 
NIGEL HALL LIMITED
REGISTERED NUMBER: 07936377
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Dr N R Hall
Director

Date: 5 March 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
NIGEL HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


GENERAL INFORMATION

Nigel Hall Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Hunters Cottage, Debden Road, Saffron Walden, Essex, CB11 4AA.
The financial statements are presented in sterling which is the functional currency of the company.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

TURNOVER

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of VAT Added Tax.  Invoices are raised after consultation or on completion of treatment.

 
2.3

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
NIGEL HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

LEASED ASSETS: THE COMPANY AS LESSEE

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.8

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.9

DIVIDENDS

Equity dividends are recognised when they become legally payable.

Page 4

 
NIGEL HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


EMPLOYEES




The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


TANGIBLE FIXED ASSETS





Motor vehicles
Office equipment
Total

£
£
£



COST


At 1 January 2023
72,793
4,769
77,562



At 31 December 2023

72,793
4,769
77,562



DEPRECIATION


At 1 January 2023
48,481
4,062
52,543


Charge for the year on owned assets
6,078
520
6,598



At 31 December 2023

54,559
4,582
59,141



NET BOOK VALUE



At 31 December 2023
18,234
187
18,421



At 31 December 2022
24,312
707
25,019


5.


DEBTORS

2023
2022
£
£


Prepayments
6,489
7,642

6,489
7,642


Page 5

 
NIGEL HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Corporation tax
45,322
31,065

Obligations under hire purchase contracts
-
7,174

Accruals
2,880
2,686

48,202
40,925



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023
2022
£
£

Net obligations under hire purchase contracts
-
28,118

-
28,118



8.


HIRE PURCHASE AND FINANCE LEASES


Minimum lease payments under hire purchase fall due as follows:

2023
2022
£
£


Within one year
-
7,174

Between 1-5 years
-
28,118

-
35,292

Page 6

 
NIGEL HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


DEFERRED TAXATION




2023


£






At beginning of year
(6,255)


Charged to profit or loss
1,650



AT END OF YEAR
(4,605)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
4,605
6,255

4,605
6,255


10.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



60 (2022 - 60) Ordinary shares of £1.00 each
60
60
40 (2022 - 40) Ordinary A shares of £1.00 each
40
40

100

100

On 25 March 2022, the Company adopted a resolution redesignating 40 Ordinary shares as 40 Ordinary A shares.


 
Page 7