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REGISTERED NUMBER: NI054498 (Northern Ireland)















THE HAVEN (PNH) LIMITED

Unaudited Financial Statements for the Year Ended 30 April 2024






THE HAVEN (PNH) LIMITED (REGISTERED NUMBER: NI054498)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


THE HAVEN (PNH) LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Kathryn McQuaid





REGISTERED OFFICE: 39 Lismoyne Park
Belfast
Co. Antrim
BT15 5HE





REGISTERED NUMBER: NI054498 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

THE HAVEN (PNH) LIMITED (REGISTERED NUMBER: NI054498)

Statement of Financial Position
30 APRIL 2024

2024 2023
Notes £ £
NON-CURRENT ASSETS
Intangible assets 5 - -
Property, plant and equipment 6 280,361 272,291
280,361 272,291

CURRENT ASSETS
Cash at bank 47,588 205,788

PAYABLES
Amounts falling due within one year 7 (30,429 ) (101,714 )
NET CURRENT ASSETS 17,159 104,074
TOTAL ASSETS LESS CURRENT
LIABILITIES

297,520

376,365

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 297,517 376,362
SHAREHOLDERS' FUNDS 297,520 376,365

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 6 August 2024 and were signed by:





Kathryn McQuaid - Director


THE HAVEN (PNH) LIMITED (REGISTERED NUMBER: NI054498)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

The Haven (PNH) Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

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

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.

Property, plant and equipment
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment15% reducing balance

The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

THE HAVEN (PNH) LIMITED (REGISTERED NUMBER: NI054498)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. ACCOUNTING POLICIES - continued

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand and deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within current liabilities.

Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new
ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 46 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 400,000
AMORTISATION
At 1 May 2023
and 30 April 2024 400,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

6. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and
fittings
£
COST
At 1 May 2023 550,937
Additions 52,178
At 30 April 2024 603,115
DEPRECIATION
At 1 May 2023 278,646
Charge for year 44,108
At 30 April 2024 322,754
NET BOOK VALUE
At 30 April 2024 280,361
At 30 April 2023 272,291

THE HAVEN (PNH) LIMITED (REGISTERED NUMBER: NI054498)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade payables 13,989 19,418
Taxation and social security 10,834 46,343
Other payables 5,606 35,953
30,429 101,714

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
3 Ordinary 1 3 3

9. 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.