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Registration number: 13963937

C & A Hayling Ltd

Unaudited Financial Statements

for the Period from 8 March 2022 to 31 March 2023

 

C & A Hayling Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

C & A Hayling Ltd

(Registration number: 13963937)
Balance Sheet as at 31 March 2023

Note

2023
£

Fixed assets

 

Investments

4

114,447

Current assets

 

Debtors

5

2

Creditors: Amounts falling due within one year

6

(114,447)

Net current liabilities

 

(114,445)

Net assets

 

2

Capital and reserves

 

Called up share capital

2

Shareholders' funds

 

2

For the financial period ending 31 March 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 accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 8 March 2024 and signed on its behalf by:
 

.........................................
Mrs C A Hayling
Director

 

C & A Hayling Ltd

Notes to the Unaudited Financial Statements for the Period from 8 March 2022 to 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Yarrow Close
Broughton
Chester
CH4 0QL
UK

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

 

C & A Hayling Ltd

Notes to the Unaudited Financial Statements for the Period from 8 March 2022 to 31 March 2023

4

Investments

2023
£

Investments in subsidiaries

114,447

Subsidiaries

£

Cost or valuation

Additions

114,447

At 31 March 2023

114,447

Provision

At 31 March 2023

-

Carrying amount

At 31 March 2023

114,447

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2023

Subsidiary undertakings

Good Time Charlies Chester Limited

England and Wales

Ordinary

100%

5

Debtors

2023
£

Other debtors

2

 

C & A Hayling Ltd

Notes to the Unaudited Financial Statements for the Period from 8 March 2022 to 31 March 2023

6

Creditors

Creditors: amounts falling due within one year

2023
£

Amounts owed to group undertakings

26,589

Other creditors

87,858

114,447