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REGISTERED NUMBER: 06910848 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st July 2023

for

H & B Lettings Limited

H & B Lettings Limited (Registered number: 06910848)






Contents of the Financial Statements
for the Year Ended 31st July 2023




Page

Company information 1

Abridged statement of financial position 2

Notes to the financial statements 4


H & B Lettings Limited

Company Information
for the Year Ended 31st July 2023







Directors: G E Brooker
P D K Brooker
B A Brooker
A P Howick





Registered office: Abacus House
14-18 Forest Road
Loughton
Essex
IG10 1DX





Registered number: 06910848 (England and Wales)





Accountants: Cooper Paul
Abacus House
14-18 Forest Road
Loughton
Essex
IG10 1DX

H & B Lettings Limited (Registered number: 06910848)

Abridged Statement of Financial Position
31st July 2023

2023 2022
Notes £    £   
Fixed assets
Tangible assets 4 333 1,271

Current assets
Debtors 26,036 24,962
Cash at bank 15,263 8,423
41,299 33,385
Creditors
Amounts falling due within one year (39,834 ) (31,808 )
Net current assets 1,465 1,577
Total assets less current liabilities 1,798 2,848

Capital and reserves
Called up share capital 100 100
Retained earnings 1,698 2,748
Shareholders' funds 1,798 2,848

H & B Lettings Limited (Registered number: 06910848)

Abridged Statement of Financial Position - continued
31st July 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of income and retained earnings and an abridged Statement of financial position for the year ended 31st July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd January 2024 and were signed on its behalf by:




B A Brooker - Director A P Howick - Director




P D K Brooker - Director G E Brooker - Director


H & B Lettings Limited (Registered number: 06910848)

Notes to the Financial Statements
for the Year Ended 31st July 2023

1. Statutory information

H & B Lettings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

H & B Lettings Limited (Registered number: 06910848)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2023

2. Accounting policies - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 3 (2022 - 4 ) .

4. Tangible fixed assets
Totals
£   
Cost
At 1st August 2022 26,738
Additions 441
At 31st July 2023 27,179
Depreciation
At 1st August 2022 25,467
Charge for year 1,379
At 31st July 2023 26,846
Net book value
At 31st July 2023 333
At 31st July 2022 1,271

H & B Lettings Limited (Registered number: 06910848)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2023

4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals
£   
Cost
At 1st August 2022
and 31st July 2023 15,714
Depreciation
At 1st August 2022
and 31st July 2023 15,714
Net book value
At 31st July 2023 -
At 31st July 2022 -

5. Directors' advances, credits and guarantees

The following advances to directors subsisted during the years ended 31st July 2023 and 31st July 2022:

2023 2022
£    £   
B A Brooker
Balance outstanding at start of year - 35
Amounts repaid - (35 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

A P Howick
Balance outstanding at start of year - 25
Amounts repaid - (25 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -