IRIS Accounts Production v24.1.0.578 09131128 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091311282022-12-31091311282023-12-31091311282023-01-012023-12-31091311282021-12-31091311282022-01-012022-12-31091311282022-12-3109131128ns15:EnglandWales2023-01-012023-12-3109131128ns14:PoundSterling2023-01-012023-12-3109131128ns10:Director12023-01-012023-12-3109131128ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3109131128ns10:SmallEntities2023-01-012023-12-3109131128ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3109131128ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3109131128ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3109131128ns10:FullAccounts2023-01-012023-12-310913112812023-01-012023-12-3109131128ns10:Director22023-01-012023-12-3109131128ns10:RegisteredOffice2023-01-012023-12-3109131128ns5:CurrentFinancialInstruments2023-12-3109131128ns5:CurrentFinancialInstruments2022-12-3109131128ns5:ShareCapital2023-12-3109131128ns5:ShareCapital2022-12-3109131128ns5:RetainedEarningsAccumulatedLosses2023-12-3109131128ns5:RetainedEarningsAccumulatedLosses2022-12-3109131128ns5:NetGoodwill2023-01-012023-12-3109131128ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109131128ns5:NetGoodwill2022-12-3109131128ns5:NetGoodwill2023-12-3109131128ns5:NetGoodwill2022-12-3109131128ns5:PlantMachinery2022-12-3109131128ns5:PlantMachinery2023-01-012023-12-3109131128ns5:PlantMachinery2023-12-3109131128ns5:PlantMachinery2022-12-3109131128ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3109131128ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 09131128 (England and Wales)















Caroline Hirons Limited

Unaudited Financial Statements For The Year Ended 31 December 2023






Caroline Hirons Limited (Registered number: 09131128)






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


Caroline Hirons Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: C R Hirons
J Hirons





REGISTERED OFFICE: 5 St Mary Abbots Place
Kensington
London
W8 6LS





REGISTERED NUMBER: 09131128 (England and Wales)





ACCOUNTANTS: Huddart
Chartered Accountants
164 Walkden Road
Walkden
Worsley
Manchester
M28 7DP

Caroline Hirons Limited (Registered number: 09131128)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 270,311 314,087
Tangible assets 5 81,852 64,858
352,163 378,945

CURRENT ASSETS
Debtors 6 4,585,681 3,463,249
Cash at bank and in hand 134,086 229,963
4,719,767 3,693,212
CREDITORS
Amounts falling due within one year 7 (2,234,826 ) (1,462,613 )
NET CURRENT ASSETS 2,484,941 2,230,599
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,837,104

2,609,544

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 2,836,904 2,609,344
2,837,104 2,609,544

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 Income Statement 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:



C R Hirons - Director


Caroline Hirons Limited (Registered number: 09131128)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

Caroline Hirons 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.

Goodwill
Other intangible asset, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 21 ) .

Caroline Hirons Limited (Registered number: 09131128)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 536,604
AMORTISATION
At 1 January 2023 222,517
Charge for year 43,776
At 31 December 2023 266,293
NET BOOK VALUE
At 31 December 2023 270,311
At 31 December 2022 314,087

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 146,884
Additions 39,297
At 31 December 2023 186,181
DEPRECIATION
At 1 January 2023 82,026
Charge for year 22,303
At 31 December 2023 104,329
NET BOOK VALUE
At 31 December 2023 81,852
At 31 December 2022 64,858

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 10,080
Amounts owed by group undertakings 94,537 75,537
Other debtors 4,491,144 3,377,632
4,585,681 3,463,249

Caroline Hirons Limited (Registered number: 09131128)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 584,161 495,870
Taxation and social security 1,384,222 827,988
Other creditors 266,443 138,755
2,234,826 1,462,613

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet, the director owed the company £56,079 (2022 £1,855 - company owed the director).