Company registration number 13436994 (England and Wales)
HALLISER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
PAGES FOR FILING WITH REGISTRAR
HALLISER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
HALLISER LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2023
30 November 2023
- 1 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
-
0
38,993
Cash at bank and in hand
-
0
54,493
-
0
93,486
Creditors: amounts falling due within one year
(2,934)
(92,486)
Net current (liabilities)/assets
(2,934)
1,000
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(3,934)
-
0
Total equity
(2,934)
1,000

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 August 2024
Mr D I Gasper
Director
Company registration number 13436994 (England and Wales)
HALLISER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 2 -
1
Accounting policies
Company information

Halliser Limited is a private company limited by shares incorporated in England and Wales. The registered office is Canalot Studios, Studio 133, 222 Kensal Road, London, W10 5BN.

1.1
Reporting period

The 2022 comparatives are for an 18 month period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Tangible fixed assets

Tangible fixed assets were purchased and disposed of in the reporting period.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

HALLISER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
1
3
2023-11-302022-12-01falseCCH SoftwareCCH Accounts Production 2024.100No description of principal activityMr Daniel Ian Gasperfalsefalse134369942022-12-012023-11-30134369942023-11-30134369942022-11-3013436994core:CurrentFinancialInstrumentscore:WithinOneYear2023-11-3013436994core:CurrentFinancialInstrumentscore:WithinOneYear2022-11-3013436994core:ShareCapital2023-11-3013436994core:ShareCapital2022-11-3013436994core:RetainedEarningsAccumulatedLosses2023-11-3013436994core:RetainedEarningsAccumulatedLosses2022-11-3013436994bus:Director12022-12-012023-11-30134369942021-06-032022-11-3013436994bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013436994bus:SmallCompaniesRegimeForAccounts2022-12-012023-11-3013436994bus:FRS1022022-12-012023-11-3013436994bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013436994bus:FullAccounts2022-12-012023-11-30xbrli:purexbrli:sharesiso4217:GBP