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Registered number: 03163406
Hazelgate Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
David Collard & Co
3 Marco Polo House
Cook Way
Taunton
Somerset
TA2 6BJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03163406
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,191,437 2,195,699
Investments 6 30,000 30,000
2,221,437 2,225,699
CURRENT ASSETS
Debtors 7 285,082 358,114
Cash at bank and in hand 71,471 132,792
356,553 490,906
Creditors: Amounts Falling Due Within One Year 8 (199,811 ) (229,364 )
NET CURRENT ASSETS (LIABILITIES) 156,742 261,542
TOTAL ASSETS LESS CURRENT LIABILITIES 2,378,179 2,487,241
Creditors: Amounts Falling Due After More Than One Year 9 (752,574 ) (862,088 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,787 ) (14,265 )
NET ASSETS 1,613,818 1,610,888
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 1,613,816 1,610,886
SHAREHOLDERS' FUNDS 1,613,818 1,610,888
Page 1
Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Julian Sykes Brown
Director
18/12/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hazelgate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03163406 . The registered office is 31/33 Commercial Road, Poole, Dorset, BH14 0HU.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold 1% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.5. 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2022: 33)
27 33
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 5,000
As at 31 May 2023 5,000
Amortisation
As at 1 June 2022 5,000
As at 31 May 2023 5,000
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 June 2022 2,459,872 467,251 4,450 2,931,573
Additions 38,164 5,645 - 43,809
As at 31 May 2023 2,498,036 472,896 4,450 2,975,382
Depreciation
As at 1 June 2022 350,890 381,590 3,394 735,874
Provided during the period 24,980 22,827 264 48,071
As at 31 May 2023 375,870 404,417 3,658 783,945
Net Book Value
As at 31 May 2023 2,122,166 68,479 792 2,191,437
As at 1 June 2022 2,108,982 85,661 1,056 2,195,699
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6. Investments
Listed
£
Cost
As at 1 June 2022 30,000
As at 31 May 2023 30,000
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 30,000
As at 1 June 2022 30,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 114,018 74,652
Prepayments and accrued income 4,080 5,357
Other debtors 115,332 111,214
Corporation tax recoverable assets 51,652 51,652
Director's loan account - 115,239
285,082 358,114
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 32,865 17,000
Bank loans and overdrafts 109,303 109,303
Corporation tax - 53,502
Other taxes and social security 8,405 7,119
Other creditors 11,014 15,581
Pensions payable 1,982 -
Credit cards 2,918 4,778
Resident costs - 30
Accruals and deferred income 33,324 22,051
199,811 229,364
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 752,574 862,088
752,574 862,088
Page 5
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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