2023-05-012024-04-302024-04-30false10728134HADDLETON & CO 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HADDLETON & CO LIMITED

Registered Number
10728134
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

HADDLETON & CO LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

HADDLETON, James Sidney

Registered Address

Windsor House
Cornwall Road
Harrogate
HG1 2PW

Registered Number

10728134 (England and Wales)
HADDLETON & CO LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,1999,136
Investments4100100
7,2999,236
Current assets
Debtors5390,347241,138
Cash at bank and on hand304,409333,772
694,756574,910
Creditors amounts falling due within one year6(349,253)(229,599)
Net current assets (liabilities)345,503345,311
Total assets less current liabilities352,802354,547
Creditors amounts falling due after one year7(27,664)(34,003)
Provisions for liabilities8(1,600)(2,100)
Net assets323,538318,444
Capital and reserves
Called up share capital100100
Profit and loss account323,438318,344
Shareholders' funds323,538318,444
The financial statements were approved and authorised for issue by the Director on 1 October 2024, and are signed on its behalf by:
HADDLETON, James Sidney
Director
Registered Company No. 10728134
HADDLETON & CO LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings3
Office Equipment3
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 Income Statement.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
2.Average number of employees

20242023
Average number of employees during the year1514
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 236,84618,72325,569
Additions6483,2483,896
At 30 April 247,49421,97129,465
Depreciation and impairment
At 01 May 235,08711,34616,433
Charge for year1,2294,6045,833
At 30 April 246,31615,95022,266
Net book value
At 30 April 241,1786,0217,199
At 30 April 231,7597,3779,136
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 May 23100100
At 30 April 24100100
Net book value
At 30 April 24100100
At 30 April 23100100

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables297,763165,956
Amounts owed by group undertakings-168
Prepayments and accrued income92,58475,014
Total390,347241,138
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables67,877135,653
Bank borrowings and overdrafts6,5945,514
Taxation and social security121,86459,661
Other creditors26,8427,667
Accrued liabilities and deferred income126,07621,104
Total349,253229,599
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts27,66434,003
Total27,66434,003
The aggregate amount of liabilities repayable by instalments in more than five years at the balance sheet date is £5,608 (2023 - £11,947).
8.Provisions for liabilities
The provision for deferred tax is made up of £1,800 (2023 - £2,300) accelerated capital allowances and £200 (2023 - £200) short term timing differences.

2024

2023

££
Net deferred tax liability (asset)1,6002,100
Total1,6002,100
9.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £2,209 (2023 - £2,288).
10.Other commitments
At 30 April 2024 the company had future minimum lease payments under non-cancellable operating leases of £35,810 (2023 - £32,696).
11.Related party transactions
At the balance sheet date the company owed the director £139 (2023 - £4,615). This loan is interest free and repayable on demand.