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Registered Number: 11645740
England and Wales

 

 

 

HOLCON GROUP LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Directors Mr B J Holliday
Mrs H L Holliday
Registered Number 11645740
Registered Office 93 High Street
Clayton West
Huddersfield
West Yorkshire
HD8 9NS
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 23,461    28,770 
23,461    28,770 
Current assets      
Stocks 4 880,000    345,000 
Debtors 5 5,000    5,000 
Cash at bank and in hand 81,560    15,617 
966,560    365,617 
Creditors: amount falling due within one year 6 (952,600)   (339,346)
Net current assets 13,960    26,271 
 
Total assets less current liabilities 37,421    55,041 
Creditors: amount falling due after more than one year 7 (24,643)   (44,935)
Provisions for liabilities 8 (4,458)   (5,466)
Net assets 8,320    4,640 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 8,220    4,540 
Shareholders' funds 8,320    4,640 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 July 2024 and were signed on its behalf by:


-------------------------------
Mr B J Holliday
Director
2
General Information
Holcon Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 11645740, registration address 93 High Street, Clayton West, Huddersfield, West Yorkshire, HD8 9NS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 20% RB
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 1 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 November 2022 41,395    41,395 
Additions 596    596 
Disposals  
At 31 October 2023 41,991    41,991 
Depreciation
At 01 November 2022 12,665    12,665 
Charge for year 5,865    5,865 
On disposals  
At 31 October 2023 18,530    18,530 
Net book values
Closing balance as at 31 October 2023 23,461    23,461 
Opening balance as at 01 November 2022 28,770    28,770 


4.

Stocks

2023
£
  2022
£
Stocks 880,000    345,000 
880,000    345,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 5,000    5,000 
5,000    5,000 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 20,078    8,397 
Bank Loans & Overdrafts 10,800    10,800 
Taxation and Social Security 14,354    1,485 
Obligations under HP/Financial Leases 7,732    7,221 
Other Creditors 899,636    311,443 
952,600    339,346 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 18,124    28,496 
Obligations under HP/Financial Leases 6,519    16,439 
24,643    44,935 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 4,458    5,466 
4,458    5,466 

3