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Company Registration No. 11402706 (England and Wales)
Humus Limited Unaudited accounts for the year ended 30 June 2023
Humus Limited Unaudited accounts Contents
Page
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Humus Limited Company Information for the year ended 30 June 2023
Director
Andrea Velletrani
Company Number
11402706 (England and Wales)
Registered Office
2ND FLOOR 22 EASTCHEAP LONDON EC3M 1EU UNITED KINGDOM
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Humus Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
392,016 
362,128 
Current assets
Debtors
135,859 
135,859 
Cash at bank and in hand
49,086 
69,530 
184,945 
205,389 
Creditors: amounts falling due within one year
(3,231)
(459,358)
Net current assets/(liabilities)
181,714 
(253,969)
Total assets less current liabilities
573,730 
108,159 
Creditors: amounts falling due after more than one year
(443,364)
- 
Net assets
130,366 
108,159 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
130,266 
108,059 
Shareholders' funds
130,366 
108,159 
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 February 2024 and were signed on its behalf by
Andrea Velletrani Director Company Registration No. 11402706
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Humus Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Humus Limited is a private company, limited by shares, registered in England and Wales, registration number 11402706. The registered office is 2ND FLOOR, 22 EASTCHEAP, LONDON, EC3M 1EU, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling. The Company's functional currency is £ sterling.
Investments
Investments in shares are included at fair value.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
The Directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the Company's ability to continue as a going concern.
4
Investments
Other investments 
£ 
Valuation at 1 July 2022
362,128 
Fair value adjustments
29,888 
Valuation at 30 June 2023
392,016 
Investments held at the BS date: Planet Holding Ltd: £48,938 Portfolio Investment Funds B. March: £343,078
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Humus Limited Notes to the Accounts for the year ended 30 June 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
135,859 
Amounts falling due after more than one year
Other debtors
135,859 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
3,231 
15,994 
Other creditors
- 
443,364 
3,231 
459,358 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
443,364 
- 
Within Other Creditors is an amount of £443,364 due to the owners according to their respective shareholdings
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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