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REGISTERED NUMBER: 07238671 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

HUMAN MADE LIMITED

HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Balance Sheet
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 35,918 43,793
Investments 6 16,075 16,075
51,993 59,868

CURRENT ASSETS
Debtors 7 1,455,825 1,403,863
Cash at bank 935,072 471,416
2,390,897 1,875,279
CREDITORS
Amounts falling due within one year 8 1,120,049 740,511
NET CURRENT ASSETS 1,270,848 1,134,768
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,322,841

1,194,636

CREDITORS
Amounts falling due after more than
one year

9

(62,921

)

(215,467

)

PROVISIONS FOR LIABILITIES (8,980 ) (8,321 )
NET ASSETS 1,250,940 970,848

CAPITAL AND RESERVES
Called up share capital 153 153
Retained earnings 1,250,787 970,695
1,250,940 970,848

HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Balance Sheet - continued
31 MARCH 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2024 and were signed on its behalf by:





T Willmot - Director


HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Human Made Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07238671

Registered office: 81 Dale Road
Matlock
Derbyshire
DE4 3LU

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.

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

Goodwill
Goodwill represents the amount paid in connection with the acquisition of a business in 2010. The asset was amortised evenly over its estimated useful life of two years and is now fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible asset are being amortised evenly over their estimated useful life of nil years.

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 - 50% on cost
Office equipment - 50% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
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.

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.

Hire purchase and leasing commitments
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 29 ) .

HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 20,000 7,400 27,400
AMORTISATION
At 1 April 2023
and 31 March 2024 20,000 7,400 27,400
NET BOOK VALUE
At 31 March 2024 - - -
At 31 March 2023 - - -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 338,287
Additions 39,044
Disposals (4,939 )
At 31 March 2024 372,392
DEPRECIATION
At 1 April 2023 294,494
Charge for year 44,939
Eliminated on disposal (2,959 )
At 31 March 2024 336,474
NET BOOK VALUE
At 31 March 2024 35,918
At 31 March 2023 43,793

HUMAN MADE LIMITED (REGISTERED NUMBER: 07238671)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 2,835 13,240 16,075
NET BOOK VALUE
At 31 March 2024 2,835 13,240 16,075
At 31 March 2023 2,835 13,240 16,075

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 485,100 417,158
Amounts owed by group undertakings 801,110 657,539
Other debtors 169,615 329,166
1,455,825 1,403,863

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 184,081 169,027
Trade creditors 171,378 206,242
Amounts owed to group undertakings 7,876 13,303
Taxation and social security 105,057 173,132
Other creditors 651,657 178,807
1,120,049 740,511

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 62,921 215,467

10. 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.