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REGISTERED NUMBER: 04492989 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

DAVID HASKOLL LIMITED

DAVID HASKOLL LIMITED (REGISTERED NUMBER: 04492989)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DAVID HASKOLL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: S M Burrows
D G E Stanley
P T Driver





REGISTERED OFFICE: Winterton House
High Street
Westerham
TN16 1AJ





REGISTERED NUMBER: 04492989 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
Riverside House
40-46 High Street
Maidstone
Kent
ME14 1JH

DAVID HASKOLL LIMITED (REGISTERED NUMBER: 04492989)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,669 3,556
3,669 3,556

CURRENT ASSETS
Debtors 6 430,859 374,585
Cash at bank and in hand 3,683 21,648
434,542 396,233
CREDITORS
Amounts falling due within one year 7 221,529 188,212
NET CURRENT ASSETS 213,013 208,021
TOTAL ASSETS LESS CURRENT
LIABILITIES

216,682

211,577

CREDITORS
Amounts falling due after more than one
year

8

(37,229

)

(42,628

)

PROVISIONS FOR LIABILITIES 10 (917 ) (889 )
NET ASSETS 178,536 168,060

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 178,436 167,960
SHAREHOLDERS' FUNDS 178,536 168,060

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2024 and were signed on its behalf by:



D G E Stanley - Director


DAVID HASKOLL LIMITED (REGISTERED NUMBER: 04492989)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

David Haskoll 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.

Going Concern
Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate. The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future. The directors believe this to be the case as the company has positive reserves, cash balances and sufficient resources to meet its liabilities as they fall due.

Thus, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Office equipment - 33.3% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

DAVID HASKOLL LIMITED (REGISTERED NUMBER: 04492989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

Cash and equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more then 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known accounts of cash with no significant risk of change in value.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to relates parties and investments in non-puttable ordinary shares.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 August 2022
and 31 July 2023 193,391
AMORTISATION
At 1 August 2022
and 31 July 2023 193,391
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£ £ £
COST
At 1 August 2022 24,961 11,088 36,049
Additions 228 958 1,186
At 31 July 2023 25,189 12,046 37,235
DEPRECIATION
At 1 August 2022 21,405 11,088 32,493
Charge for year 757 316 1,073
At 31 July 2023 22,162 11,404 33,566
NET BOOK VALUE
At 31 July 2023 3,027 642 3,669
At 31 July 2022 3,556 - 3,556

DAVID HASKOLL LIMITED (REGISTERED NUMBER: 04492989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 48,240 109,996
Amounts owed by group undertakings 183,765 149,744
Other debtors 197,654 113,545
Called up share capital not paid - 100
Prepayments 1,200 1,200
430,859 374,585

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts (see note 9) 5,135 4,872
Trade creditors 190,506 154,681
Corporation tax 9,678 6,152
Social security and other taxes 2,865 6,706
Other creditors 5,305 2,801
Directors' loan accounts - 5,000
Accruals and deferred income 8,040 8,000
221,529 188,212

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans (see note 9) 37,229 42,628

Amounts falling due in more than five years:

Repayable by instalments
Loans > 5 yr by instalments 16,689 23,141

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 5,135 4,872

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,135 4,872

Amounts falling due between two and five years:
Bank loans - 2-5 years 15,405 14,615

Amounts falling due in more than five years:

Repayable by instalments
Loans > 5 yr by instalments 16,689 23,141

The company has an existing £42,364 Bounce Back Loan as part of the COVID-19 government support to businesses during the pandemic. Interest is payable on the loan at 2.5% per annum over 10 years.

DAVID HASKOLL LIMITED (REGISTERED NUMBER: 04492989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


10. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 917 889

Deferred tax
£
Balance at 1 August 2022 889
Provided during year 28
Balance at 31 July 2023 917

11. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100

12. RESERVES
Retained
earnings
£

At 1 August 2022 167,960
Profit for the year 30,476
Dividends (20,000 )
At 31 July 2023 178,436

13. PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,967 (2022: £10,471).

14. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

15. CONTROLLING PARTY

The company is controlled by its immediate parent company, Character Investments Ltd.

The company considers there to be no ultimate controlling party.