HARTLEY-SCOTT HOLDINGS LIMITED Filleted Accounts Cover
HARTLEY-SCOTT HOLDINGS LIMITED
Company No. 12747096
Information for Filing with The Registrar
31 December 2023
HARTLEY-SCOTT HOLDINGS LIMITED Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 December 2023.
Principal activities
The principal activity of the company during the year under review was activities of holding Company.
Director
The Director who served at any time during the year was as follows:
G.D. Hartley
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
G.D. Hartley
Director
14 August 2024
HARTLEY-SCOTT HOLDINGS LIMITED Balance Sheet Registrar
at
31 December 2023
Company No.
12747096
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
815,973815,973
Investments
5
1,000,0001,000,000
1,815,9731,815,973
Current assets
Cash at bank and in hand
12,34320,761
12,34320,761
Creditors: Amount falling due within one year
6
(96,298)
(71,844)
Net current liabilities
(83,955)
(51,083)
Total assets less current liabilities
1,732,0181,764,890
Creditors: Amounts falling due after more than one year
7
(588,253)
(651,978)
Net assets
1,143,7651,112,912
Capital and reserves
Called up share capital
101101
Revaluation reserve
9
999,900999,900
Profit and loss account
9
143,764112,911
Total equity
1,143,7651,112,912
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2023 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 14 August 2024 and signed on its behalf by:
G.D. Hartley
Director
14 August 2024
HARTLEY-SCOTT HOLDINGS LIMITED Notes to the Accounts Registrar
for the year ended 31 December 2023
1
General information
HARTLEY-SCOTT HOLDINGS LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 12747096
Its registered office is:
Evolution House
Longacres Road
Clayhill Industrial Park,
Neston,
CH64 3RL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer rebates and other similar allowances.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Land and buildings
Total
£
£
Cost or revaluation
At 1 January 2023
815,973815,973
At 31 December 2023
815,973815,973
Depreciation
Net book values
At 31 December 2023
815,973815,973
At 31 December 2022
815,973
815,973
5
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 January 2023
1,000,000
1,000,000
At 31 December 2023
1,000,000
1,000,000
Provisions/Impairment
Net book values
At 31 December 2023
1,000,000
1,000,000
At 31 December 2022
1,000,000
1,000,000
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
36,00036,000
Taxes and social security
13,389
5,844
Loans from directors
46,90930,000
96,29871,844
The bank loan is secured by a fixed and floating charge over the company's assets.
7
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
427,816449,485
Other loans
160,437202,493
588,253651,978
8
Creditors: secured liabilities
2023
2022
£
£
The aggregate amount of secured liabilities included within creditors
463,816508,343
9
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 January 2022
999,900
999,900
At 31 December 2022 and 1 January 2023
999,900
999,900
At 31 December 2023
999,900999,900
Revaluation reserve - reflects the revaluation of property other than investment properties.
Profit and loss account - includes all current and prior period retained profits and losses.
HARTLEY-SCOTT HOLDINGS LIMITED1274709631 December 202301 January 2023false14 August 2024BTCSoftware AP Solution 2024 11.1.0211.1.02true127470962023-01-012023-12-31127470962023-12-31127470962022-12-3112747096core:WithinOneYear2023-12-3112747096core:WithinOneYear2022-12-3112747096core:AfterOneYear2023-12-3112747096core:AfterOneYear2022-12-3112747096core:ShareCapital2023-12-3112747096core:ShareCapital2022-12-3112747096core:RevaluationReserve2023-12-3112747096core:RevaluationReserve2022-12-3112747096core:RetainedEarningsAccumulatedLosses2023-12-3112747096core:RetainedEarningsAccumulatedLosses2022-12-3112747096countries:UnitedKingdom2023-01-012023-12-3112747096bus:RegisteredOffice2023-01-012023-12-31127470962022-01-012022-12-3112747096core:LandBuildings2023-01-01127470962023-01-0112747096core:LandBuildings2023-12-3112747096core:CostValuation2023-01-0112747096core:CostValuation2023-12-3112747096core:CostValuationcore:UnlistedNon-exchangeTraded2023-12-3112747096core:WithinOneYear2023-01-012023-12-3112747096core:Secured2023-12-3112747096core:Secured2022-12-3112747096core:RevaluationReserve2022-01-0112747096core:OtherReservesSubtotal2022-01-0112747096core:RevaluationReserve2023-01-0112747096core:OtherReservesSubtotal2023-01-0112747096core:OtherReservesSubtotal2023-12-3112747096core:RevaluationReserve2023-01-012023-12-3112747096core:RetainedEarningsAccumulatedLosses2023-01-012023-12-3112747096bus:SmallEntities2023-01-012023-12-3112747096bus:FullAccounts2023-01-012023-12-3112747096bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3112747096bus:Director12023-01-012023-12-3112747096bus:PrivateLimitedCompanyLtd2023-01-012023-12-31iso4217:GBPxbrli:pure