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Registered number: 12199845
Haygrove Building Design Ltd.
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12199845
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,208 677
1,208 677
CURRENT ASSETS
Debtors 5 2,853 4,399
Cash at bank and in hand 21,574 24,609
24,427 29,008
Creditors: Amounts Falling Due Within One Year 6 (10,926 ) (12,822 )
NET CURRENT ASSETS (LIABILITIES) 13,501 16,186
TOTAL ASSETS LESS CURRENT LIABILITIES 14,709 16,863
NET ASSETS 14,709 16,863
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 14,609 16,763
SHAREHOLDERS' FUNDS 14,709 16,863
Page 1
Page 2
For the year ending 31 August 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
Dominic Paterson
Director
4 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Haygrove Building Design Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 12199845 . The registered office is Haygrove House Mill Lane, Trull, Taunton, TA3 7LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are presented in Sterling (£) and have been prepared under the historical cost convention and in accordance with the FRS 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. 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:
Computer Equipment 25% straight line
2.4. Taxation
The tax expense for the year represents the sum of the tax currently payable, and is based on the taxable profit for the year. Taxable profit differs from profit as reported in the statement of profit and loss 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.
2.5. Cash and cash equivalents
Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.6. Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
During the period the average number of employees, excluding directors without an employment contract, was NIL (2022: NIL)
- -
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 1,202
Additions 1,109
As at 31 August 2023 2,311
Depreciation
As at 1 September 2022 525
Provided during the period 578
As at 31 August 2023 1,103
Net Book Value
As at 31 August 2023 1,208
As at 1 September 2022 677
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,417 -
Prepayments and accrued income 341 4,399
Other debtors 95 -
2,853 4,399
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 4,077 4,917
Other taxes and social security 152 -
Other creditors 490 158
Accruals 13 13
Directors' loan accounts 6,194 7,734
10,926 12,822
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The directors have provided the company with an interest-free loan, which is repayable on demand. At the balance sheet date the amount due to the directors was £6,194 (2022 - £7,734).
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