2023-07-012024-06-302024-06-30false12643117HA PROPERTIES NORTH WEST 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HA PROPERTIES NORTH WEST LIMITED

Registered Number
12643117
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

HA PROPERTIES NORTH WEST LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

HOWSON, Matthew Alan

Registered Address

2 Hobson Court
Penrith 40 Business Park
Penrith
CA11 9GQ

Registered Number

12643117 (England and Wales)
HA PROPERTIES NORTH WEST LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3342,155342,155
342,155342,155
Current assets
Debtors4100100
100100
Creditors amounts falling due within one year5(342,155)(342,155)
Net current assets (liabilities)(342,055)(342,055)
Total assets less current liabilities100100
Net assets100100
Capital and reserves
Called up share capital100100
Shareholders' funds100100
The financial statements were approved and authorised for issue by the Director on 11 September 2024, and are signed on its behalf by:
HOWSON, Matthew Alan
Director
Registered Company No. 12643117
HA PROPERTIES NORTH WEST LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property

£
Fair value at 01 July 23342,155
At 30 June 24342,155
4.Debtors: amounts due within one year

2024

2023

££
Other debtors100100
Total100100
5.Creditors: amounts due within one year

2024

2023

££
Other creditors342,155342,155
Total342,155342,155
6.Related party transactions
At 30 June 2024 the company owed the Director £342,155 (2023 - £342,155). No interest was charged on this loan and the loan is repayable on demand.