Company registration number 14601744 (England and Wales)
Handforth Driveways & Developments Ltd
Unaudited
financial statements
for the period ended 31 March 2024
PAGES FOR FILING WITH REGISTRAR
Handforth Driveways & Developments Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2
Handforth Driveways & Developments Ltd
Statement of financial position
as at 31 March 2024
31 March 2024
- 1 -
2024
Notes
£
£
Current assets
Debtors
3,063
Cash at bank and in hand
50,953
54,016
Creditors: amounts falling due within one year
(14,251)
Net current assets
39,765
Capital and reserves
Called up share capital
30
Profit and loss reserves
39,735
Total equity
39,765

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 directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their 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 period 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 by the board of directors and authorised for issue on 31 July 2024 and are signed on its behalf by:
J Handforth
Director
Company registration number 14601744 (England and Wales)
Handforth Driveways & Developments Ltd
Notes to the financial statements
for the period ended 31 March 2024
- 2 -
1
Accounting policies
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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

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

2024
Number
Total
3
3
Company information

Handforth Driveways & Developments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 12 Methley Road, Castleford, West Yorkshire, United Kingdom, WF10 1LX.

2024-03-312023-01-18false31 July 2024CCH SoftwareCCH Accounts Production 2024.200No description of principal activityJ HandforthM HandforthP Handforthfalsefalse146017442023-01-182024-03-31146017442024-03-3114601744core:CurrentFinancialInstrumentscore:WithinOneYear2024-03-3114601744core:ShareCapital2024-03-3114601744core:RetainedEarningsAccumulatedLosses2024-03-3114601744bus:Director12023-01-182024-03-3114601744bus:PrivateLimitedCompanyLtd2023-01-182024-03-3114601744bus:SmallCompaniesRegimeForAccounts2023-01-182024-03-3114601744bus:FRS1022023-01-182024-03-3114601744bus:AuditExemptWithAccountantsReport2023-01-182024-03-3114601744bus:Director22023-01-182024-03-3114601744bus:Director32023-01-182024-03-3114601744bus:FullAccounts2023-01-182024-03-31xbrli:purexbrli:sharesiso4217:GBP