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Registered Number: 10959124
England and Wales

 

 

 

HEYBURT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director C S Pike
Registered Number 10959124
Registered Office 2 Whielden Lane
High Street
Winchmore Hill
Bucks
HP7 0NF
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2023.
Director
The director who served the company throughout the year was as follows:
C S Pike

On behalf of the board.


----------------------------------
C S Pike
Director

Date approved: 26 September 2024
2
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 3 27,188    43,939 
Cash at bank and in hand 13,215    4,921 
40,403    48,860 
Creditors: amount falling due within one year 4 (34,926)   (35,899)
Net current assets 5,477    12,961 
 
Total assets less current liabilities 5,477    12,961 
Creditors: amount falling due after more than one year 5 (5,053)   (12,016)
Net assets 424    945 
 

Capital and reserves
     
Called up share capital 6 1    1 
Profit and loss account 423    944 
Shareholders' funds 424    945 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 26 September 2024 and were signed by:


-------------------------------
C S Pike
Director
3
General Information
Heyburt Limited is a private company, limited by shares, registered in England and Wales, registration number 10959124, registration address 2 Whielden Lane, High Street, Winchmore Hill, Bucks, HP7 0NF
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

 Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 company 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.

Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.

Employee numbers


Average number of employees during the year was 1 (2022 : 2).
3.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 6,368   
Other Debtors 11,412    11,412 
Directors' Current Accounts 9,408    32,527 
27,188    43,939 

4.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 7,897    7,861 
Corporation Tax 14,057    17,473 
Accrued Expenses 1,500   
Other Creditors 10,567    10,565 
VAT 905   
34,926    35,899 

5.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 5,053    12,016 
5,053    12,016 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

7.

Advances and Credits



C S Pike


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
C S Pike32,527 23,119 9,408 
325270023119009408
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
C S Pike35,115 2,588 32,527 
351150025880032527
4