2022-12-01 2023-11-30 false Capium Accounts Production 1.1 SC236328 bus:AbridgedAccounts 2022-12-01 2023-11-30 SC236328 bus:FRS102 2022-12-01 2023-11-30 SC236328 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 SC236328 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC236328 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC236328 2022-12-01 2023-11-30 SC236328 2023-11-30 SC236328 bus:RegisteredOffice 2022-12-01 2023-11-30 SC236328 core:WithinOneYear 2023-11-30 SC236328 core:AfterOneYear 2023-11-30 SC236328 bus:Director1 2022-12-01 2023-11-30 SC236328 bus:Director1 2023-11-30 SC236328 bus:Director1 2021-12-01 2022-11-30 SC236328 2021-12-01 SC236328 bus:CompanySecretary1 2022-12-01 2023-11-30 SC236328 bus:LeadAgentIfApplicable 2022-12-01 2023-11-30 SC236328 2021-12-01 2022-11-30 SC236328 2022-11-30 SC236328 core:WithinOneYear 2022-11-30 SC236328 core:AfterOneYear 2022-11-30 SC236328 bus:EntityAccountantsOrAuditors 2021-12-01 2022-11-30 SC236328 core:PlantMachinery 2022-12-01 2023-11-30 SC236328 core:PlantMachinery 2023-11-30 SC236328 core:PlantMachinery 2022-11-30 SC236328 core:MotorCars 2022-12-01 2023-11-30 SC236328 core:MotorCars 2023-11-30 SC236328 core:MotorCars 2022-11-30 SC236328 core:ComputerEquipment 2022-12-01 2023-11-30 SC236328 core:ComputerEquipment 2023-11-30 SC236328 core:ComputerEquipment 2022-11-30 SC236328 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 SC236328 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 SC236328 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 SC236328 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 SC236328 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 SC236328 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 SC236328 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 SC236328 core:Non-currentFinancialInstruments 2023-11-30 SC236328 core:Non-currentFinancialInstruments 2022-11-30 SC236328 core:ShareCapital 2023-11-30 SC236328 core:ShareCapital 2022-11-30 SC236328 core:RetainedEarningsAccumulatedLosses 2023-11-30 SC236328 core:RetainedEarningsAccumulatedLosses 2022-11-30 SC236328 dpl:Item1 2022-12-01 SC236328 dpl:Item1 2023-11-30 SC236328 dpl:Item1 2021-12-01 SC236328 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC236328
Scotland

 

 

 

HENRY HUGHES LTD.


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
30 November 2023



....................................................
Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
13 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,265    10,917 
8,265    10,917 
Current assets      
Stocks 3,448    3,251 
Cash at bank and in hand 13,730    16,888 
17,178    20,139 
Creditors: amount falling due within one year (1,624)   (818)
Net current assets 15,554    19,321 
 
Total assets less current liabilities 23,819    30,238 
Creditors: amount falling due after more than one year (29,392)   (32,823)
Provisions for liabilities (1,570)   (2,075)
Net liabilities (7,143)   (4,660)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (7,243)   (4,760)
Shareholder's funds (7,143)   (4,660)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 13 February 2024 and were signed by:


-------------------------------
Henry Hughes
Director
2
General Information
Henry Hughes Ltd. is a private company, limited by shares, registered in Scotland, registration number SC236328, registration address 33 Penbury Crescent, Avoncroft, Hamilton, ML3 8SX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25 Reducing Balance
Motor Vehicles 25 Reducing Balance
Computer Equipment 10 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 December 2022 5,657    27,382    960    33,999 
Additions      
Disposals      
At 30 November 2023 5,657    27,382    960    33,999 
Depreciation
At 01 December 2022 4,894    17,738    450    23,082 
Charge for year 190    2,411    51    2,652 
On disposals      
At 30 November 2023 5,084    20,149    501    25,734 
Net book values
Closing balance as at 30 November 2023 573    7,233    459    8,265 
Opening balance as at 01 December 2022 763    9,644    510    10,917 


3