Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-310falsetrue02023-01-01Buying and selling of own real estatefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12584476 2023-01-01 2023-12-31 12584476 2022-01-01 2022-12-31 12584476 2023-12-31 12584476 2022-12-31 12584476 c:Director1 2023-01-01 2023-12-31 12584476 d:CurrentFinancialInstruments 2023-12-31 12584476 d:CurrentFinancialInstruments 2022-12-31 12584476 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12584476 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12584476 d:ShareCapital 2023-12-31 12584476 d:ShareCapital 2022-12-31 12584476 d:RetainedEarningsAccumulatedLosses 2023-12-31 12584476 d:RetainedEarningsAccumulatedLosses 2022-12-31 12584476 c:OrdinaryShareClass1 2023-01-01 2023-12-31 12584476 c:OrdinaryShareClass1 2023-12-31 12584476 c:OrdinaryShareClass1 2022-12-31 12584476 c:FRS102 2023-01-01 2023-12-31 12584476 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12584476 c:FullAccounts 2023-01-01 2023-12-31 12584476 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12584476









PIGEON (HONEY HILL) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
PIGEON (HONEY HILL) LIMITED
REGISTERED NUMBER: 12584476

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

CURRENT ASSETS
  

Stocks
 4 
229,964
202,596

Debtors: amounts falling due within one year
 5 
4,127
1,250

Cash at bank and in hand
  
14,723
29,833

  
248,814
233,679

Creditors: amounts falling due within one year
 6 
(259,215)
(241,140)

NET CURRENT LIABILITIES
  
 
 
(10,401)
 
 
(7,461)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(10,401)
(7,461)

  

NET LIABILITIES
  
(10,401)
(7,461)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(10,402)
(7,462)

  
(10,401)
(7,461)


Page 1

 
PIGEON (HONEY HILL) LIMITED
REGISTERED NUMBER: 12584476
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






A J F Buxton
Director

Date: 11 September 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
PIGEON (HONEY HILL) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


GENERAL INFORMATION

Pigeon (Honey Hill) Limited is private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.
The principal trading address in Linden Square, 146 Kings Road, Bury St Edmunds, Suffolk, IP33 3DJ. 
The Company’s functional and presentational currency is GBP. 

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

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

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The Company had net liabilities of £10,401 as at 31 December 2023 (2022 - £7,461). The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from connected entities to provide sufficient funds to enable it to meet its liabilities as they fall due.

 
2.3

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value and represent development property held for resale and costs capitalised and carried forward under ongoing development projects. 
Capitalised development costs are written off to the profit and loss account in the period in which losses are first foreseen.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
PIGEON (HONEY HILL) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


STOCKS

2023
2022
£
£

Work in progress
229,964
202,596



5.


DEBTORS

2023
2022
£
£


VAT recoverable
3,801
924

Prepayments
326
326

4,127
1,250



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
66
-

Amounts owed to group undertakings
17,500
-

Amounts due to connected entities
239,999
239,605

Accruals and deferred income
1,650
1,535

259,215
241,140



7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2022 - 1) Ordinary share of £1
1
1


 
Page 4