2022-10-012023-09-302023-09-30false05928893HAYRE, GEORGIOU & HAYRE T/A HGH CRIMINAL DEFENCE SOLICITORS 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HAYRE, GEORGIOU & HAYRE T/A HGH CRIMINAL DEFENCE SOLICITORS LIMITED

Registered Number
05928893
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

HAYRE, GEORGIOU & HAYRE T/A HGH CRIMINAL DEFENCE SOLICITORS LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Parminder Hayre
Sukhwinder Hayre

Company Secretary

Sukhwinder Hayre

Registered Address

Bank Chambers, 1 Owen Street
Tipton
West Midlands
DY4 8HB

Registered Number

05928893 (England and Wales)
HAYRE, GEORGIOU & HAYRE T/A HGH CRIMINAL DEFENCE SOLICITORS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets456,77266,739
56,77266,739
Current assets
Debtors5691,7941,197,036
Cash at bank and on hand1,110,2731,160,449
1,802,0672,357,485
Creditors amounts falling due within one year6(25,902)(187,484)
Net current assets (liabilities)1,776,1652,170,001
Total assets less current liabilities1,832,9372,236,740
Provisions for liabilities7(14,193)-
Net assets1,818,7442,236,740
Capital and reserves
Called up share capital4747
Profit and loss account1,818,6972,236,693
Shareholders' funds1,818,7442,236,740
The financial statements were approved and authorised for issue by the Board of Directors on 11 April 2024, and are signed on its behalf by:
Parminder Hayre
Director
Registered Company No. 05928893
HAYRE, GEORGIOU & HAYRE T/A HGH CRIMINAL DEFENCE SOLICITORS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles25
Office Equipment15
2.Average number of employees

20232022
Average number of employees during the year66
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 2276,64255020,90298,094
Additions-7465,4786,224
At 30 September 2376,6421,29626,380104,318
Depreciation and impairment
At 01 October 2220,35816810,82931,355
Charge for year14,0711082,01216,191
At 30 September 2334,42927612,84147,546
Net book value
At 30 September 2342,2131,02013,53956,772
At 30 September 2256,28438210,07366,739
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables22,568465,000
Other debtors669,226732,036
Total691,7941,197,036
Short term debtors are measured at transaction price (which is usually the invoice 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.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables16,36313,969
Bank borrowings and overdrafts-323
Taxation and social security882168,779
Other creditors5,4061,163
Accrued liabilities and deferred income3,2513,250
Total25,902187,484
Short term creditors are measured at transaction price (which is usually the invoice 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.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)14,193-
Total14,193-