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2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 5018594 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 5018594 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 5018594 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 5018594 dpl-frs:Item4 2022-01-01 2022-12-31 5018594 dpl-frs:Item4 2021-12-31 5018594 dpl-frs:Item4 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 5018594 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 5018594 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 5018594 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 5018594 dpl-frs:Item5 2022-01-01 2022-12-31 5018594 dpl-frs:Item5 2021-12-31 5018594 dpl-frs:Item5 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 5018594 dpl-frs:CostSales 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dpl-frs:Item10 2022-01-01 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 5018594 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 5018594 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 5018594 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 5018594 dpl-frs:Item11 2022-01-01 2022-12-31 5018594 dpl-frs:Item11 2021-12-31 5018594 dpl-frs:Item11 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 5018594 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 5018594 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 5018594 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 5018594 dpl-frs:Item12 2022-01-01 2022-12-31 5018594 dpl-frs:Item12 2021-12-31 5018594 dpl-frs:Item12 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 5018594 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 5018594 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 5018594 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 5018594 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 5018594 1 2022-01-01 2022-12-31 5018594 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 5018594
Result Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5018594
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 956,448 974,430
Investments 5 2 2
956,450 974,432
CURRENT ASSETS
Debtors 6 (27,964 ) (32,841 )
Cash at bank and in hand 79,078 38,567
51,114 5,726
Creditors: Amounts Falling Due Within One Year 7 (8,560 ) (4,558 )
NET CURRENT ASSETS (LIABILITIES) 42,554 1,168
TOTAL ASSETS LESS CURRENT LIABILITIES 999,004 975,600
PROVISIONS FOR LIABILITIES
Deferred Taxation (669 ) (747 )
NET ASSETS 998,335 974,853
CAPITAL AND RESERVES
Called up share capital 8 250 250
Profit and Loss Account 998,085 974,603
SHAREHOLDERS' FUNDS 998,335 974,853
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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 Andrew Bowman
Director
28/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Result Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5018594 . The registered office is 13 Oakmere Avenue, Potters Bar, Herts, EN6 5EE.
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. 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:
Leasehold 0
Plant & Machinery 25%
Fixtures & Fittings 0
Computer Equipment 25%
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 January 2023 970,500 17,978 - 855 989,333
Revaluation (17,000) - - - (17,000 )
As at 31 December 2023 953,500 17,978 - 855 972,333
Depreciation
As at 1 January 2023 - 14,162 - 741 14,903
Provided during the period - 954 - 28 982
As at 31 December 2023 - 15,116 - 769 15,885
Net Book Value
As at 31 December 2023 953,500 2,862 - 86 956,448
As at 1 January 2023 970,500 3,816 - 114 974,430
Cost or valuation as at 31 December 2023 represented by:
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
At cost 750,895 17,978 - 855 769,728
At valuation 202,605 - - - 202,605
953,500 17,978 - 855 972,333
Long leasehold properties were valued on an open market basis on 31 December 2023 by the directors of the company.
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost 669,721 17,978 855 688,554
Page 4
Page 5
5. Investments
Subsidiaries
£
Cost
As at 1 January 2023 2
As at 31 December 2023 2
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 2
As at 1 January 2023 2
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,205 558
Other debtors 141 141
Deferred tax current asset (30,310) (33,540)
(27,964 ) (32,841 )
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Corporation tax 7,677 3,675
Accruals and deferred income 882 882
8,560 4,558
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 250 250
Page 5