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REGISTERED NUMBER: 11342088 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Hookstone Group Ltd

Hookstone Group Ltd (Registered number: 11342088)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Hookstone Group Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mr G Johnson





REGISTERED OFFICE: Unit 1
Junction Mills
Tong Road
Leeds
LS12 4NQ





REGISTERED NUMBER: 11342088 (England and Wales)





ACCOUNTANTS: Wild & Co Chartered Accountants
Windsor House
Cornwall Road
Harrogate
HG1 2PW

Hookstone Group Ltd (Registered number: 11342088)

Abridged Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 345,799 251,509

CURRENT ASSETS
Debtors 536,395 263,129
Cash at bank 53,120 120,029
589,515 383,158
CREDITORS
Amounts falling due within one year 502,724 322,840
NET CURRENT ASSETS 86,791 60,318
TOTAL ASSETS LESS CURRENT
LIABILITIES

432,590

311,827

CREDITORS
Amounts falling due after more than one year (156,305 ) (114,021 )

PROVISIONS FOR LIABILITIES 5 (64,785 ) (41,114 )
NET ASSETS 211,500 156,692

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 211,499 156,691
SHAREHOLDERS' FUNDS 211,500 156,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Hookstone Group Ltd (Registered number: 11342088)

Abridged Balance Sheet - continued
30 June 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 February 2024 and were signed by:





Mr G Johnson - Director


Hookstone Group Ltd (Registered number: 11342088)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Hookstone Group Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hookstone Group Ltd (Registered number: 11342088)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under a finance lease are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit and loss to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to the profit and loss on a straight-line basis over the terms of the relevant lease except where another more systematic basis is more representative of the time pattern in which the economic benefits from the leases are consumed.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022 300,382
Additions 177,470
At 30 June 2023 477,852
DEPRECIATION
At 1 July 2022 48,873
Charge for year 83,180
At 30 June 2023 132,053
NET BOOK VALUE
At 30 June 2023 345,799
At 30 June 2022 251,509

5. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax 64,785 41,114

Hookstone Group Ltd (Registered number: 11342088)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2022 41,114
Provided during year 23,671
Balance at 30 June 2023 64,785

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
1 Ordinary £1 1 1

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mr G Johnson
Balance outstanding at start of year - (36,640 )
Amounts advanced - (89,954 )
Amounts repaid - 126,594
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

8. RELATED PARTY DISCLOSURES

At the year end, the company owed Hookstone Crushing & Aggregates Ltd £10,745 Ltd. Mr G Johnson is a director of this company.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr G Johnson.