2022-11-012023-10-312023-10-31false09261832Halon Professional 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Halon Professional Ltd

Registered Number
09261832
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

Halon Professional Ltd
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

Mr S Goddard

Registered Address

3 Croft Lane
Yateley
GU46 7SQ

Registered Number

09261832 (England and Wales)
Halon Professional Ltd
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid11
Fixed assets
Tangible assets41,5415,616
1,5415,616
Current assets
Stocks4,4102,478
Debtors10,78613,573
Cash at bank and on hand5,2347,210
20,43023,261
Creditors amounts falling due within one year(15,055)(14,334)
Net current assets (liabilities)5,3768,928
Total assets less current liabilities6,91714,544
Creditors amounts falling due after one year(23,326)(27,504)
Net assets(16,409)(12,960)
Capital and reserves
Called up share capital11
Profit and loss account(16,410)(12,961)
Shareholders' funds(16,409)(12,960)
The financial statements were approved and authorised for issue by the Director on 18 July 2024, and are signed on its behalf by:
Mr S Goddard
Director
Registered Company No. 09261832
Halon Professional Ltd
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
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.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Current 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 balance sheet date.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Land and buildings5
Plant and machinery4
Fixtures and fittings4
Office Equipment4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20232022
Average number of employees during the year33
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

Total

£
Cost or valuation
At 01 November 2241,121
Additions1,380
Disposals(9,858)
At 31 October 2332,644
Depreciation and impairment
At 01 November 2235,506
Charge for year5,455
On disposals(9,859)
At 31 October 2331,103
Net book value
At 31 October 231,541
At 31 October 225,616
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr S Goddard9,09001,8607,230
9,09001,8607,230