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Registered number: 07478211
Halswell Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Ash & Associates
Chartered Accountants
First Floor
1A Leadenhall Market
London
EC3V 1LR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07478211
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 100 22,931
100 22,931
Creditors: Amounts Falling Due Within One Year 4 - (10,141 )
NET CURRENT ASSETS (LIABILITIES) 100 12,790
TOTAL ASSETS LESS CURRENT LIABILITIES 100 12,790
NET ASSETS 100 12,790
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account - 12,690
SHAREHOLDERS' FUNDS 100 12,790
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs J A Kenneally
Director
13th March 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Halswell Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07478211 . The registered office is 9 Lanson Building, 348 Queenstown Road, London, SW11 8QN.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income - 840
Director's loan account - 9,301
- 10,141
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 2
Page 3
6. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 30,000
Final dividend paid 11,007 9,250
11,007 39,250
7. Ultimate Controlling Party
The company's ultimate controlling party is J A Kenneally by virtue of her ownership of 100% of the issued share capital in the company.
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