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2022-10-31 09276232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 09276232 1 2021-11-01 2022-10-31 09276232 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 09276232
HAP ELECTRICAL SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09276232
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 715 794
715 794
CURRENT ASSETS
Debtors 5 10,338 12,084
Cash at bank and in hand 49,992 38,484
60,330 50,568
Creditors: Amounts Falling Due Within One Year 6 (41,251 ) (23,858 )
NET CURRENT ASSETS (LIABILITIES) 19,079 26,710
TOTAL ASSETS LESS CURRENT LIABILITIES 19,794 27,504
NET ASSETS 19,794 27,504
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 19,792 27,502
SHAREHOLDERS' FUNDS 19,794 27,504
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A Hunnisett
Director
19 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HAP ELECTRICAL SERVICES LIMITED Registered number 09276232 is a limited by shares company incorporated in England & Wales. The Registered Office is 25 Bromley Grove, Bromley, Kent, BR2 0LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 1,844
As at 31 October 2023 1,844
Depreciation
As at 1 November 2022 1,050
Provided during the period 79
As at 31 October 2023 1,129
Net Book Value
As at 31 October 2023 715
As at 1 November 2022 794
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,338 4,831
Other debtors 5,000 7,253
10,338 12,084
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,289 7,489
Corporation tax 25,330 8,967
Other creditors 11,632 7,402
41,251 23,858
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 100,000 36,000
100,000 36,000
10. Ultimate Controlling Party
The company's ultimate controlling parties are AP Hunniset and PJ Featherstone by virtue of their ownership of 50% each of the issued share capital in the company.
Page 4