2022-07-012023-06-302023-06-30false05153806HILL LAWRENCE 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HILL LAWRENCE LIMITED

Registered Number
05153806
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

HILL LAWRENCE LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

Mr G S Hill
Mr M P Lawrence

Registered Address

Axiom House Moorfield Business Park, Moorfield Close
Yeadon
Leeds
LS19 7YA

Registered Number

05153806 (England and Wales)
HILL LAWRENCE LIMITED
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets86,2054,130
6,2054,130
Current assets
Stocks1147,29929,446
Debtors12209,511155,346
Cash at bank and on hand161,819110,204
418,629294,996
Creditors amounts falling due within one year13(164,888)(59,746)
Net current assets (liabilities)253,741235,250
Total assets less current liabilities259,946239,380
Net assets259,946239,380
Capital and reserves
Called up share capital22
Profit and loss account259,944239,378
Shareholders' funds259,946239,380
The financial statements were approved and authorised for issue by the Board of Directors on 28 February 2024, and are signed on its behalf by:
Mr G S Hill
Director
Registered Company No. 05153806
HILL LAWRENCE LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principle activity of the company during the year was that of building services, environmental, energy and information technology consultancy providing professional expertise in the property and construction industry.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment33
Stocks policy
Work in progress is included on a basis of the value of work completed. It is included at the lower of cost or net realisable value. Cost includes direct labour and any other directly attributable costs incurred. Net realisable value represents the estimated selling price less all estimated costs of completion.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Government grants and other government assistance policy
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.
6.Critical estimates and judgements
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
7.Employee information

20232022
Average number of employees during the year1010
8.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 July 2293,99993,999
Additions4,1154,115
At 30 June 2398,11498,114
Depreciation and impairment
At 01 July 2289,86989,869
Charge for year2,0402,040
At 30 June 2391,90991,909
Net book value
At 30 June 236,2056,205
At 30 June 224,1304,130
9.Description of financial commitments other than capital commitments
HSBC Bank hold a debenture including a fixed and floating charge over all property, book debts, goodwill and uncalled capital both present and future.
10.Description of nature of transactions and balances with related parties
At 30 June 2022 the directors of the company owed £24, this was repaid during the year and the balance at 30 June 2023 was nil.
11.Stocks

2023

2022

££
Work in progress47,29929,446
Total47,29929,446
12.Debtors

2023

2022

££
Trade debtors / trade receivables199,674121,626
Other debtors18926,837
Prepayments and accrued income9,6486,883
Total209,511155,346
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
13.Creditors within one year

2023

2022

££
Trade creditors / trade payables12,0867,764
Taxation and social security115,62344,872
Other creditors37,1794,040
Accrued liabilities and deferred income-3,070
Total164,88859,746
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.