2023-07-012024-06-302024-06-30false05495954HALLMARK EQUIPMENT SERVICE LTD2024-09-2082990iso4217:GBPxbrli:pure054959542023-07-01054959542024-06-30054959542023-07-012024-06-30054959542022-07-01054959542023-06-30054959542022-07-012023-06-3005495954bus:SmallEntities2023-07-012024-06-3005495954bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3005495954bus:AbridgedAccounts2023-07-012024-06-3005495954bus:PrivateLimitedCompanyLtd2023-07-012024-06-3005495954core:WithinOneYear2024-06-3005495954core:AfterOneYear2024-06-3005495954core:WithinOneYear2023-06-3005495954core:AfterOneYear2023-06-3005495954core:ShareCapital2024-06-3005495954core:SharePremium2024-06-3005495954core:RevaluationReserve2024-06-3005495954core:OtherReservesSubtotal2024-06-3005495954core:RetainedEarningsAccumulatedLosses2024-06-3005495954core:ShareCapital2023-06-3005495954core:SharePremium2023-06-3005495954core:RevaluationReserve2023-06-3005495954core:OtherReservesSubtotal2023-06-3005495954core:RetainedEarningsAccumulatedLosses2023-06-3005495954core:LandBuildings2024-06-3005495954core:PlantMachinery2024-06-3005495954core:Vehicles2024-06-3005495954core:FurnitureFittings2024-06-3005495954core:OfficeEquipment2024-06-3005495954core:NetGoodwill2024-06-3005495954core:IntangibleAssetsOtherThanGoodwill2024-06-3005495954core:ListedExchangeTraded2024-06-3005495954core:UnlistedNon-exchangeTraded2024-06-3005495954core:LandBuildings2023-06-3005495954core:PlantMachinery2023-06-3005495954core:Vehicles2023-06-3005495954core:FurnitureFittings2023-06-3005495954core:OfficeEquipment2023-06-3005495954core:NetGoodwill2023-06-3005495954core:IntangibleAssetsOtherThanGoodwill2023-06-3005495954core:ListedExchangeTraded2023-06-3005495954core:UnlistedNon-exchangeTraded2023-06-3005495954core:LandBuildings2023-07-012024-06-3005495954core:PlantMachinery2023-07-012024-06-3005495954core:Vehicles2023-07-012024-06-3005495954core:FurnitureFittings2023-07-012024-06-3005495954core:OfficeEquipment2023-07-012024-06-3005495954core:NetGoodwill2023-07-012024-06-3005495954core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005495954core:ListedExchangeTraded2023-07-012024-06-3005495954core:UnlistedNon-exchangeTraded2023-07-012024-06-3005495954core:MoreThanFiveYears2023-07-012024-06-3005495954core:Non-currentFinancialInstruments2024-06-3005495954core:Non-currentFinancialInstruments2023-06-3005495954dpl:CostSales2023-07-012024-06-3005495954dpl:DistributionCosts2023-07-012024-06-3005495954core:LandBuildings2023-07-012024-06-3005495954core:PlantMachinery2023-07-012024-06-3005495954core:Vehicles2023-07-012024-06-3005495954core:FurnitureFittings2023-07-012024-06-3005495954core:OfficeEquipment2023-07-012024-06-3005495954dpl:AdministrativeExpenses2023-07-012024-06-3005495954core:NetGoodwill2023-07-012024-06-3005495954core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005495954dpl:GroupUndertakings2023-07-012024-06-3005495954dpl:ParticipatingInterests2023-07-012024-06-3005495954dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3005495954core:ListedExchangeTraded2023-07-012024-06-3005495954dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3005495954core:UnlistedNon-exchangeTraded2023-07-012024-06-3005495954dpl:CostSales2022-07-012023-06-3005495954dpl:DistributionCosts2022-07-012023-06-3005495954core:LandBuildings2022-07-012023-06-3005495954core:PlantMachinery2022-07-012023-06-3005495954core:Vehicles2022-07-012023-06-3005495954core:FurnitureFittings2022-07-012023-06-3005495954core:OfficeEquipment2022-07-012023-06-3005495954dpl:AdministrativeExpenses2022-07-012023-06-3005495954core:NetGoodwill2022-07-012023-06-3005495954core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3005495954dpl:GroupUndertakings2022-07-012023-06-3005495954dpl:ParticipatingInterests2022-07-012023-06-3005495954dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3005495954core:ListedExchangeTraded2022-07-012023-06-3005495954dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3005495954core:UnlistedNon-exchangeTraded2022-07-012023-06-3005495954core:NetGoodwill2024-06-3005495954core:IntangibleAssetsOtherThanGoodwill2024-06-3005495954core:LandBuildings2024-06-3005495954core:PlantMachinery2024-06-3005495954core:Vehicles2024-06-3005495954core:FurnitureFittings2024-06-3005495954core:OfficeEquipment2024-06-3005495954core:AfterOneYear2024-06-3005495954core:WithinOneYear2024-06-3005495954core:ListedExchangeTraded2024-06-3005495954core:UnlistedNon-exchangeTraded2024-06-3005495954core:ShareCapital2024-06-3005495954core:SharePremium2024-06-3005495954core:RevaluationReserve2024-06-3005495954core:OtherReservesSubtotal2024-06-3005495954core:RetainedEarningsAccumulatedLosses2024-06-3005495954core:NetGoodwill2023-06-3005495954core:IntangibleAssetsOtherThanGoodwill2023-06-3005495954core:LandBuildings2023-06-3005495954core:PlantMachinery2023-06-3005495954core:Vehicles2023-06-3005495954core:FurnitureFittings2023-06-3005495954core:OfficeEquipment2023-06-3005495954core:AfterOneYear2023-06-3005495954core:WithinOneYear2023-06-3005495954core:Liste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HALLMARK EQUIPMENT SERVICE LTD

Registered Number
05495954
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

HALLMARK EQUIPMENT SERVICE LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Gary Hall

Company Secretary

Paul Childerley

Registered Address

Unit 10c Sand Road Industrial Estate Sand Road
Great Gransden
Sandy
SG19 3AH

Registered Number

05495954 (England and Wales)
HALLMARK EQUIPMENT SERVICE LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets319,42038,329
19,42038,329
Current assets
Stocks2,2233,843
Debtors4169,20967,096
Cash at bank and on hand102,336208,127
273,768279,066
Creditors amounts falling due within one year5(63,405)(66,677)
Net current assets (liabilities)210,363212,389
Total assets less current liabilities229,783250,718
Creditors amounts falling due after one year6(10,475)(18,619)
Provisions for liabilities7(3,690)(7,283)
Net assets215,618224,816
Capital and reserves
Called up share capital103103
Profit and loss account215,515224,713
Shareholders' funds215,618224,816
The financial statements were approved and authorised for issue by the Director on 20 September 2024, and are signed on its behalf by:
Gary Hall
Director
Registered Company No. 05495954
HALLMARK EQUIPMENT SERVICE LTD
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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment
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 profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23158,612
Additions11,990
Disposals(101,360)
At 30 June 2469,242
Depreciation and impairment
At 01 July 23120,283
Charge for year6,473
On disposals(76,934)
At 30 June 2449,822
Net book value
At 30 June 2419,420
At 30 June 2338,329
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables60,23767,070
Other debtors108,97226
Total169,20967,096
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31,83727,658
Bank borrowings and overdrafts8,8547,945
Taxation and social security20,24428,407
Other creditors77
Accrued liabilities and deferred income2,4632,660
Total63,40566,677
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,47518,619
Total10,47518,619
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,6907,283
Total3,6907,283