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REGISTERED NUMBER: 02479852 (England and Wales)















H & M DISINFECTION SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H & M DISINFECTION SYSTEMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: S J Hall
Mrs A M Hall
T Treweek
J Toop
J S Hall



SECRETARY: Ms B M Lancaster



REGISTERED OFFICE: 18 Dalby Court
Gadbrook Business Park
Gadbrook Road
Northwich
Cheshire
CW9 7TH



REGISTERED NUMBER: 02479852 (England and Wales)



ACCOUNTANTS: Murray Smith LLP
Chartered Accountants
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU



BANKERS: NatWest
The Bull Ring
Northwich
Cheshire
CW9 5BN

H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 97,739 121,471

CURRENT ASSETS
Stocks 152,642 52,839
Debtors 5 360,835 382,358
Cash at bank 119,905 64,162
633,382 499,359
CREDITORS
Amounts falling due within one year 6 406,498 406,456
NET CURRENT ASSETS 226,884 92,903
TOTAL ASSETS LESS CURRENT
LIABILITIES

324,623

214,374

CREDITORS
Amounts falling due after more than one year 7 (42,645 ) (71,134 )

PROVISIONS FOR LIABILITIES (16,258 ) (20,619 )
NET ASSETS 265,720 122,621

CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and loss reserve 265,620 122,521
SHAREHOLDERS' FUNDS 265,720 122,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

BALANCE SHEET - continued
31 MARCH 2024


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 Board of Directors and authorised for issue on 3 September 2024 and were signed on its behalf by:





S J Hall - Director


H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

H & M Disinfection Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office Equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on the present value basis.

Government grants
Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 14 ) .

H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 80,058 38,545 207,656 32,998 359,257
Additions 3,533 - - 2,562 6,095
At 31 March 2024 83,591 38,545 207,656 35,560 365,352
DEPRECIATION
At 1 April 2023 63,681 36,210 112,225 25,670 237,786
Charge for year 3,678 467 23,858 1,824 29,827
At 31 March 2024 67,359 36,677 136,083 27,494 267,613
NET BOOK VALUE
At 31 March 2024 16,232 1,868 71,573 8,066 97,739
At 31 March 2023 16,377 2,335 95,431 7,328 121,471

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023 140,116
Transfer to ownership (27,125 )
At 31 March 2024 112,991
DEPRECIATION
At 1 April 2023 53,404
Charge for year 21,506
Transfer to ownership (20,784 )
At 31 March 2024 54,126
NET BOOK VALUE
At 31 March 2024 58,865
At 31 March 2023 86,712

H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 303,341 377,440
Other debtors 500 500
Prepayments and accrued income 56,994 4,418
360,835 382,358

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) 19,321 27,132
Trade creditors 214,134 160,353
Corporation tax 65,751 22,372
Social security and other taxes 62,980 31,631
Director's current account 1,464 18,511
Accruals and deferred income 32,848 136,457
406,498 406,456

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 2,499 11,666
Hire purchase contracts (see note 8) 30,146 49,468
42,645 71,134

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 19,321 27,132
Between one and five years 30,146 49,468
49,467 76,600

H & M DISINFECTION SYSTEMS LIMITED (REGISTERED NUMBER: 02479852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 3,558 3,558
Between one and five years 8,896 12,454
12,454 16,012

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 49,467 76,600

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100