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REGISTERED NUMBER: SC582841 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Horizon Investment Advisory Limited

Horizon Investment Advisory Limited (Registered number: SC582841)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Horizon Investment Advisory Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: A J Sutherland
Mrs F S Sutherland





REGISTERED OFFICE: 10 Duckburn Business Park
Dunblane
FK15 0EW





REGISTERED NUMBER: SC582841 (Scotland)





ACCOUNTANTS: James Gunn
Chartered Accountants
10 Duckburn Business Park
Dunblane
FK15 0EW

Horizon Investment Advisory Limited (Registered number: SC582841)

Balance Sheet
31 December 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 300 516

CURRENT ASSETS
Debtors 5 654 -
Cash at bank 39,671 41,460
40,325 41,460
CREDITORS
Amounts falling due within one year 6 9,282 5,628
NET CURRENT ASSETS 31,043 35,832
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,343

36,348

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 26,343 31,348
SHAREHOLDERS' FUNDS 31,343 36,348

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by:





A J Sutherland - Director


Horizon Investment Advisory Limited (Registered number: SC582841)

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


1. STATUTORY INFORMATION

Horizon Investment Advisory Limited is a private company, limited by shares , registered in Scotland. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention on the going concern basis. They are presented in sterling, which is the functional currency of the company.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires the directors to exercise their judgement in the application of the company's accounting policies. They do not consider that there are any matters arising in this regard that are so significant to the financial statements as to require separate disclosure.

The principal accounting policies applied in the preparation of these financial statements are set out below. They have been applied consistently to all years presented, unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised when the company becomes entitled to it.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors due within one year
Debtors, prepayments, creditors and provisions are recognised at the transaction value, after taking account of any discounts or impairments.

Cash and cash equivalents
Cash at bank and in hand includes cash, bank current accounts and bank deposits repayable without penalty on notice of not more than three months.

3. EMPLOYEES AND DIRECTORS

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

Horizon Investment Advisory Limited (Registered number: SC582841)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 1,409
DEPRECIATION
At 1 January 2023 893
Charge for year 216
At 31 December 2023 1,109
NET BOOK VALUE
At 31 December 2023 300
At 31 December 2022 516

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Other debtors 654 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Taxation and social security 2,435 2,348
Other creditors 6,847 3,280
9,282 5,628