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HALCYON GARDEN LTD

Unaudited Financial Statements

for the Year Ended 31st December 2023






HALCYON GARDEN LTD (REGISTERED NUMBER: 13790662)






Contents of the Financial Statements
for the year ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HALCYON GARDEN LTD

Company Information
for the year ended 31st December 2023







DIRECTOR: A S Bhamra





REGISTERED OFFICE: Halcyon Lodge
Pool Lane
Thornton-Le-Moors
Chester
Cheshire
CH2 4JF





REGISTERED NUMBER: 13790662 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

HALCYON GARDEN LTD (REGISTERED NUMBER: 13790662)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,000 9,000
Tangible assets 5 8,189 8,775
16,189 17,775

CURRENT ASSETS
Stocks 2,000 1,500
Debtors 6 6,075 -
Cash at bank and in hand 3,331 10,814
11,406 12,314
CREDITORS
Amounts falling due within one year 7 11,924 27,219
NET CURRENT LIABILITIES (518 ) (14,905 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,671 2,870

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 15,667 2,866
SHAREHOLDERS' FUNDS 15,671 2,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HALCYON GARDEN LTD (REGISTERED NUMBER: 13790662)

Balance Sheet - continued
31st December 2023


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 director and authorised for issue on 3rd April 2024 and were signed by:





A S Bhamra - Director


HALCYON GARDEN LTD (REGISTERED NUMBER: 13790662)

Notes to the Financial Statements
for the year ended 31st December 2023

1. STATUTORY INFORMATION

Halcyon Garden Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% 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.


HALCYON GARDEN LTD (REGISTERED NUMBER: 13790662)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2023
and 31st December 2023 10,000
AMORTISATION
At 1st January 2023 1,000
Charge for year 1,000
At 31st December 2023 2,000
NET BOOK VALUE
At 31st December 2023 8,000
At 31st December 2022 9,000

HALCYON GARDEN LTD (REGISTERED NUMBER: 13790662)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st January 2023 11,700 - 11,700
Additions 1,700 499 2,199
At 31st December 2023 13,400 499 13,899
DEPRECIATION
At 1st January 2023 2,925 - 2,925
Charge for year 2,619 166 2,785
At 31st December 2023 5,544 166 5,710
NET BOOK VALUE
At 31st December 2023 7,856 333 8,189
At 31st December 2022 8,775 - 8,775

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 6,075 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 4,447 1,627
Other creditors 7,477 25,592
11,924 27,219

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in Other Creditors is a sum of £4,331 (2022 - £23,331) due to Mr A S Bhamra, a Director of the Company.