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REGISTERED NUMBER: 02045318 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED

HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED (REGISTERED NUMBER: 02045318)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: N Hogan





REGISTERED OFFICE: Borelli Yard
Farnham
Surrey
GU9 7NU





REGISTERED NUMBER: 02045318 (England and Wales)





ACCOUNTANTS: Maxwell & Co
9 Abbey Business Park
Monks Walk
Farnham
Surrey
GU9 8HT

HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED (REGISTERED NUMBER: 02045318)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 796 1,195
796 1,195

CURRENT ASSETS
Debtors 6 31,440 32,220
Prepayments and accrued income 9,185 9,185
Cash at bank and in hand 116,712 78,979
157,337 120,384
CREDITORS
Amounts falling due within one year 7 120,633 90,479
NET CURRENT ASSETS 36,704 29,905
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,500

31,100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,400 31,000
37,500 31,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED (REGISTERED NUMBER: 02045318)

BALANCE SHEET - continued
31 MARCH 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





N Hogan - Director


HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED (REGISTERED NUMBER: 02045318)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Hogan & Co., (Investigations & Security) 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 and value added tax. Turnover includes the rendering of services which are only recognised once the service is complete.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED (REGISTERED NUMBER: 02045318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

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.

Going concern
Despite the impact of the coronavirus pandemic on the company, the director considers that the business remains a going concern for the foreseeable future and with that in mind, the accounts have been prepared on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 170,000
AMORTISATION
At 1 April 2023
and 31 March 2024 170,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 28,683 28,166 56,849
DEPRECIATION
At 1 April 2023 28,683 26,971 55,654
Charge for year - 399 399
At 31 March 2024 28,683 27,370 56,053
NET BOOK VALUE
At 31 March 2024 - 796 796
At 31 March 2023 - 1,195 1,195

HOGAN & CO., (INVESTIGATIONS & SECURITY)
LIMITED (REGISTERED NUMBER: 02045318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 31,440 32,220

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,239 1,541
Tax 12,205 40,266
Social security and other taxes 1,975 1,810
VAT 12,449 193
Other creditors 30,064 44,707
Directors' current accounts 60,211 472
Accrued expenses 1,490 1,490
120,633 90,479