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2023-12-31
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No description of principal activities is disclosed
2023-01-01
Sage Accounts Production 23.0 - FRS102_2021
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Company registration number:
03852853
Half Moon House (Management) Company Ltd
Unaudited financial statements
31 December 2023
Half Moon House (Management) Company Ltd
Contents
Directors and other information
Director's report
Accountants report
Statement of financial position
Notes to the financial statements
Half Moon House (Management) Company Ltd
Directors and other information
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Director |
Mr Robert Stock |
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Company number |
03852853 |
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Registered office |
Vaughan Chambers |
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Vaughan Road |
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Harpenden |
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Hertfordshire |
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AL5 4EE |
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Accountants |
Hicks and Company |
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Chartered Accountants |
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Vaughan Chambers |
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Vaughan Road |
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Harpenden |
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Hertfordshire |
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AL5 4EE |
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Half Moon House (Management) Company Ltd
Director's report
Year ended 31 December 2023
The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2023.
Director
The director who served the company during the year was as follows:
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
05 April 2024
and signed on behalf of the board by:
Mr Robert Stock
Director
Half Moon House (Management) Company Ltd
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Half Moon House (Management) Company Ltd
Year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Half Moon House (Management) Company Ltd for the year ended 31 December 2023 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Half Moon House (Management) Company Ltd, as a body, in accordance with the terms of our engagement letter dated 13 January 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Half Moon House (Management) Company Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Half Moon House (Management) Company Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Half Moon House (Management) Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Half Moon House (Management) Company Ltd. You consider that Half Moon House (Management) Company Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Half Moon House (Management) Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
Hertfordshire
AL5 4EE
5 April 2024
Half Moon House (Management) Company Ltd
Statement of financial position
31 December 2023
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2023 |
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2022 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Cash at bank and in hand |
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10 |
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10 |
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_______ |
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_______ |
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10 |
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10 |
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Net current assets |
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10 |
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10 |
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_______ |
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_______ |
Total assets less current liabilities |
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10 |
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10 |
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_______ |
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_______ |
Net assets |
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10 |
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10 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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10 |
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10 |
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_______ |
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_______ |
Shareholders funds |
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10 |
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10 |
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_______ |
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_______ |
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the
board of directors
and authorised for issue on
05 April 2024
, and are signed on behalf of the board by:
Mr Robert Stock
Director
Company registration number:
03852853
Half Moon House (Management) Company Ltd
Notes to the financial statements
Year ended 31 December 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, Hertfordshire, AL5 4EE.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2022:
1
).
5.
Service charge receipts and expenditure
The funds collected from and paid out on behalf of tenants do not form part of the income or expenditure of the Company, but are dealt with in trust by HML Group on behalf of the Company. A separate report on the service charges has been issued.