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REGISTERED NUMBER: 13542257 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Half & Half Limited

Half & Half Limited (Registered number: 13542257)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Half & Half Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: P Jeannes
B G Wright





SECRETARY: T A Mccallum





REGISTERED OFFICE: Pear Tree House
12 Banbury Road
Chacombe
Oxfordshire
OX17 2JT





REGISTERED NUMBER: 13542257 (England and Wales)





ACCOUNTANTS: Roche & Co
64 Orton Lane
Wombourne
Wolverhampton
West Midlands
WV5 9AW

Half & Half Limited (Registered number: 13542257)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 13,000 15,100
Tangible assets 5 4,800 2,850
17,800 17,950

CURRENT ASSETS
Debtors 6 16,358 14,734
Cash at bank 39,741 32,009
56,099 46,743
CREDITORS
Amounts falling due within one year 7 63,174 60,234
NET CURRENT LIABILITIES (7,075 ) (13,491 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,725

4,459

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 10,721 4,455
SHAREHOLDERS' FUNDS 10,725 4,459

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

Half & Half Limited (Registered number: 13542257)

Balance Sheet - continued
31 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 Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:





P Jeannes - Director


Half & Half Limited (Registered number: 13542257)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Half & Half 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.

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.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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

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.

Half & Half Limited (Registered number: 13542257)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 16,800
AMORTISATION
At 1 January 2023 1,700
Charge for year 2,100
At 31 December 2023 3,800
NET BOOK VALUE
At 31 December 2023 13,000
At 31 December 2022 15,100

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 3,800
Additions 3,176
At 31 December 2023 6,976
DEPRECIATION
At 1 January 2023 950
Charge for year 1,226
At 31 December 2023 2,176
NET BOOK VALUE
At 31 December 2023 4,800
At 31 December 2022 2,850

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 16,358 14,734

Half & Half Limited (Registered number: 13542257)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 15,687 3,863
Taxation and social security 2,513 3,593
Other creditors 44,974 52,778
63,174 60,234

Other creditors include £44,974 (2022 - £52,778) being due to director/shareholders, with no set date for repayment.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
4 Ordinary 1 4 4

Half & Half Limited

Report of the Accountants to the Directors of
Half & Half Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Roche & Co
64 Orton Lane
Wombourne
Wolverhampton
West Midlands
WV5 9AW


24 September 2024