1 June 2022 v2024.4.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP005073182022-06-012023-05-31005073182023-05-31005073182022-05-3100507318core:WithinOneYear2023-05-3100507318core:WithinOneYear2022-05-3100507318core:ShareCapital2023-05-3100507318core:ShareCapital2022-05-3100507318core:RetainedEarningsAccumulatedLosses2023-05-3100507318core:RetainedEarningsAccumulatedLosses2022-05-3100507318bus:Director12022-06-012023-05-3100507318bus:RegisteredOffice2022-06-012023-05-3100507318core:OfficeEquipment2022-06-012023-05-3100507318core:MotorVehicles2022-06-012023-05-31005073182021-06-012022-05-3100507318core:PlantMachinery2023-05-3100507318core:PlantMachinery2022-06-0100507318core:PlantMachinery2022-06-012023-05-3100507318core:PlantMachinery2022-05-310050731812022-06-012023-05-3100507318countries:EnglandWales2022-06-012023-05-3100507318bus:AuditExemptWithAccountantsReport2022-06-012023-05-3100507318bus:PrivateLimitedCompanyLtd2022-06-012023-05-3100507318bus:SmallEntities2022-06-012023-05-3100507318bus:FullAccounts2022-06-012023-05-31
Company registration number:
00507318
H.A. Pocock Limited
Unaudited Filleted Financial Statements for the year ended
31 May 2023
H.A. Pocock Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of H.A. Pocock Limited
Year ended
31 May 2023
As described on the statement of financial position, the Board of Directors of
H.A. Pocock Limited
are responsible for the preparation of the
financial statements
for the year ended
31 May 2023
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Vincent Accountancy & Taxation Services Limited
Chartered Certified Accountants
14 The Cloisters
Littlehampton
West Sussex
BN17 5ST
United Kingdom
Date:
16 February 2024
H.A. Pocock Limited
Statement of Financial Position
31 May 2023
20232022
Note££
Fixed assets    
Tangible assets 5
245
 
327
 
Current assets    
Debtors 6
448
 
639
 
Cash at bank and in hand
20,759
 
31,607
 
21,207
 
32,246
 
Creditors: amounts falling due within one year 7
(3,486
)
(4,443
)
Net current assets
17,721
 
27,803
 
Total assets less current liabilities 17,966   28,130  
Capital and reserves    
Called up share capital
950
 
950
 
Profit and loss account
17,016
 
27,180
 
Shareholders funds
17,966
 
28,130
 
For the year ending
31 May 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
16 February 2024
, and are signed on behalf of the board by:
N Laurence
Director
Company registration number:
00507318
H.A. Pocock Limited
Notes to the Financial Statements
Year ended
31 May 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
364 Upper Shoreham Road
,
Shoreham-By-Sea
,
West Sussex
,
BN43 5QD
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% reducing balance
Motor vehicles
25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2022:
2.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 June 2022
and
31 May 2023
12,569
 
Depreciation  
At
1 June 2022
12,242
 
Charge
82
 
At
31 May 2023
12,324
 
Carrying amount  
At
31 May 2023
245
 
At 31 May 2022
327
 

6 Debtors

20232022
££
Other debtors
448
 
639
 

7 Creditors: amounts falling due within one year

20232022
££
Trade creditors
16
 
852
 
Taxation and social security
(243
)
(232
)
Other creditors
3,713
 
3,823
 
3,486
 
4,443