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Company Registration No. 787942 (England and Wales)
Helme & Hallett Limited Unaudited accounts for the year ended 30 June 2024
Helme & Hallett Limited Unaudited accounts Contents
Page
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Helme & Hallett Limited Company Information for the year ended 30 June 2024
Directors
SKW Helme Mrs CS Helme G Fenn
Company Number
787942 (England and Wales)
Registered Office
42B High Street Cuckfield West Sussex RH17 5EL
Accountants
Keymer Haslam & Co 4/6 Church Road Burgess Hill West Sussex RH15 9AE
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Helme & Hallett Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
50,005 
66,672 
Current assets
Inventories
2,230 
2,230 
Debtors
276,614 
104,506 
Cash at bank and in hand
207,713 
342,977 
486,557 
449,713 
Creditors: amounts falling due within one year
(251,059)
(210,302)
Net current assets
235,498 
239,411 
Net assets
285,503 
306,083 
Capital and reserves
Called up share capital
500 
500 
Profit and loss account
285,003 
305,583 
Shareholders' funds
285,503 
306,083 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by
SKW Helme Director Company Registration No. 787942
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Helme & Hallett Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Helme & Hallett Limited is a private company, limited by shares, registered in England and Wales, registration number 787942. The registered office is 42B High Street, Cuckfield, West Sussex, RH17 5EL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Helme & Hallett Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
11,393 
178,956 
190,349 
At 30 June 2024
11,393 
178,956 
190,349 
Depreciation
At 1 July 2023
5,968 
117,709 
123,677 
Charge for the year
1,356 
15,311 
16,667 
At 30 June 2024
7,324 
133,020 
140,344 
Net book value
At 30 June 2024
4,069 
45,936 
50,005 
At 30 June 2023
5,425 
61,247 
66,672 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
188,479 
26,084 
Accrued income and prepayments
88,135 
78,422 
276,614 
104,506 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,989 
17,430 
Trade creditors
93,392 
83,409 
Taxes and social security
103,551 
72,522 
Other creditors
15,401 
19,449 
Loans from directors
11,401 
600 
Accruals
18,325 
16,892 
251,059 
210,302 
7
Average number of employees
During the year the average number of employees was 17 (2023: 17).
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