2023-01-012023-12-312023-12-31false07361568HIRSCH & MANN LIMITED2024-09-2574100iso4217:GBPxbrli:pure073615682023-01-01073615682023-12-31073615682023-01-012023-12-31073615682022-01-01073615682022-12-31073615682022-01-012022-12-3107361568bus:SmallEntities2023-01-012023-12-3107361568bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3107361568bus:FullAccounts2023-01-012023-12-3107361568bus:PrivateLimitedCompanyLtd2023-01-012023-12-3107361568core:WithinOneYear2023-12-3107361568core:AfterOneYear2023-12-3107361568core:WithinOneYear2022-12-3107361568core:AfterOneYear2022-12-3107361568core:ShareCapital2023-12-3107361568core:SharePremium2023-12-3107361568core:RevaluationReserve2023-12-3107361568core:OtherReservesSubtotal2023-12-3107361568core:RetainedEarningsAccumulatedLosses2023-12-3107361568core:ShareCapital2022-12-3107361568core:SharePremium2022-12-3107361568core:RevaluationReserve2022-12-3107361568core:OtherReservesSubtotal2022-12-3107361568core:RetainedEarningsAccumulatedLosses2022-12-3107361568core:LandBuildings2023-12-3107361568core:PlantMachinery2023-12-3107361568core:Vehicles2023-12-3107361568core:FurnitureFittings2023-12-3107361568core:OfficeEquipment2023-12-3107361568core:NetGoodwill2023-12-3107361568core:IntangibleAssetsOtherThanGoodwill2023-12-3107361568core:ListedExchangeTraded2023-12-3107361568core:UnlistedNon-exchangeTraded2023-12-3107361568core:LandBuildings2022-12-3107361568core:PlantMachinery2022-12-3107361568core:Vehicles2022-12-3107361568core:FurnitureFittings2022-12-3107361568core:OfficeEquipment2022-12-3107361568core:NetGoodwill2022-12-3107361568core:IntangibleAssetsOtherThanGoodwill2022-12-3107361568core:ListedExchangeTraded2022-12-3107361568core:UnlistedNon-exchangeTraded2022-12-3107361568core:LandBuildings2023-01-012023-12-3107361568core:PlantMachinery2023-01-012023-12-3107361568core:Vehicles2023-01-012023-12-3107361568core:FurnitureFittings2023-01-012023-12-3107361568core:OfficeEquipment2023-01-012023-12-3107361568core:NetGoodwill2023-01-012023-12-3107361568core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107361568core:ListedExchangeTraded2023-01-012023-12-3107361568core:UnlistedNon-exchangeTraded2023-01-012023-12-3107361568core:MoreThanFiveYears2023-01-012023-12-3107361568core:Non-currentFinancialInstruments2023-12-3107361568core:Non-currentFinancialInstruments2022-12-3107361568dpl:CostSales2023-01-012023-12-3107361568dpl:DistributionCosts2023-01-012023-12-3107361568core:LandBuildings2023-01-012023-12-3107361568core:PlantMachinery2023-01-012023-12-3107361568core:Vehicles2023-01-012023-12-3107361568core:FurnitureFittings2023-01-012023-12-3107361568core:OfficeEquipment2023-01-012023-12-3107361568dpl:AdministrativeExpenses2023-01-012023-12-3107361568core:NetGoodwill2023-01-012023-12-3107361568core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107361568dpl:GroupUndertakings2023-01-012023-12-3107361568dpl:ParticipatingInterests2023-01-012023-12-3107361568dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3107361568core:ListedExchangeTraded2023-01-012023-12-3107361568dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3107361568core:UnlistedNon-exchangeTraded2023-01-012023-12-3107361568dpl:CostSales2022-01-012022-12-3107361568dpl:DistributionCosts2022-01-012022-12-3107361568core:LandBuildings2022-01-012022-12-3107361568core:PlantMachinery2022-01-012022-12-3107361568core:Vehicles2022-01-012022-12-3107361568core:FurnitureFittings2022-01-012022-12-3107361568core:OfficeEquipment2022-01-012022-12-3107361568dpl:AdministrativeExpenses2022-01-012022-12-3107361568core:NetGoodwill2022-01-012022-12-3107361568core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3107361568dpl:GroupUndertakings2022-01-012022-12-3107361568dpl:ParticipatingInterests2022-01-012022-12-3107361568dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3107361568core:ListedExchangeTraded2022-01-012022-12-3107361568dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3107361568core:UnlistedNon-exchangeTraded2022-01-012022-12-3107361568core:NetGoodwill2023-12-3107361568core:IntangibleAssetsOtherThanGoodwill2023-12-3107361568core:LandBuildings2023-12-3107361568core:PlantMachinery2023-12-3107361568core:Vehicles2023-12-3107361568core:FurnitureFittings2023-12-3107361568core:OfficeEquipment2023-12-3107361568core:AfterOneYear2023-12-3107361568core:WithinOneYear2023-12-3107361568core:ListedExchangeTraded2023-12-3107361568core:UnlistedNon-exchangeTraded2023-12-3107361568core:ShareCapital2023-12-3107361568core:SharePremium2023-12-3107361568core:RevaluationReserve2023-12-3107361568core:OtherReservesSubtotal2023-12-3107361568core:RetainedEarningsAccumulatedLosses2023-12-3107361568core:NetGoodwill2022-12-3107361568core:IntangibleAssetsOtherThanGoodwill2022-12-3107361568core:LandBuildings2022-12-3107361568core:PlantMachinery2022-12-3107361568core:Vehicles2022-12-3107361568core:FurnitureFittings2022-12-3107361568core:OfficeEquipment2022-12-3107361568core:AfterOneYear2022-12-3107361568core:WithinOneYear2022-12-3107361568core:Liste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HIRSCH & MANN LIMITED

Registered Number
07361568
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

HIRSCH & MANN LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

HIRSCHMANN, Daniel

Registered Address

43 Vyner Street
London
E2 9DQ

Registered Number

07361568 (England and Wales)
HIRSCH & MANN LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets332,13219,052
Investments436,6136,954
68,74526,006
Current assets
Debtors5343,897174,801
Cash at bank and on hand575,292546,141
919,189720,942
Creditors amounts falling due within one year6(845,859)(591,602)
Net current assets (liabilities)73,330129,340
Total assets less current liabilities142,075155,346
Creditors amounts falling due after one year7(45,908)(86,039)
Provisions for liabilities8(6,105)(3,620)
Net assets90,06265,687
Capital and reserves
Called up share capital1010
Profit and loss account90,05265,677
Shareholders' funds90,06265,687
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
HIRSCHMANN, Daniel
Director
Registered Company No. 07361568
HIRSCH & MANN LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

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.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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 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
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 (%)
Fixtures and fittings25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year109
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 January 2317,08364,62781,710
Additions2,98920,80223,791
At 31 December 2320,07285,429105,501
Depreciation and impairment
At 01 January 2314,47248,18662,658
Charge for year1,4009,31110,711
At 31 December 2315,87257,49773,369
Net book value
At 31 December 234,20027,93232,132
At 31 December 222,61116,44119,052
4.Fixed asset investments
The fair value of the following investment has been arrived at on the basis of a valuation carried out by the director by reference to the latest available mid-market prices at the balance sheet date.

Other investments1

Total

££
Cost or valuation
At 01 January 236,9546,954
Additions18,00518,005
Revaluations13,71413,714
Disposals(2,060)(2,060)
At 31 December 2336,61336,613
Net book value
At 31 December 2336,61336,613
At 31 December 226,9546,954

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables14,80569,982
Other debtors329,092104,819
Total343,897174,801
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,79749,657
Bank borrowings and overdrafts30,80334,566
Taxation and social security1,43093,106
Other creditors806,829414,273
Total845,859591,602
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts45,90886,039
Total45,90886,039
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)6,1053,620
Total6,1053,620
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HIRSCHMANN, Daniel19,53719,21019,53719,210
19,53719,21019,53719,210
The above balance was fully repaid within 9 months of the accounting period.
10.Share capital
During the year, 1 ordinary B share at £0.01 each was allocated and 10 ordinary A shares at £1 each were subdivided into 1000 ordinary A shares at £0.01 each.