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Company Registration No. 12256662 (England and Wales)
H45 Ltd Unaudited accounts for the year ended 16 January 2024
H45 Ltd Unaudited accounts Contents
Page
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H45 Ltd Company Information for the year ended 16 January 2024
Directors
Pradyuman Halai Nilesh Kabaria
Company Number
12256662 (England and Wales)
Registered Office
29 Flindo Crescent Canton Cardiff South Glamorgan CF11 8DX Wales
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of H45 Ltd for the year ended 16 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H45 Ltd for the year ended 16 January 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of H45 Ltd, as a body, in accordance with the terms of our engagement letter dated 29 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of H45 Ltd and state those matters that we have agreed to state to the Board of Directors of H45 Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H45 Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that H45 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of H45 Ltd. You consider that H45 Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of H45 Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Mrs R N Pitman Chartered Certified Accountants Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL 16 October 2024
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H45 Ltd Statement of financial position as at 16 January 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
40,000 
Current assets
Debtors
5,743 
Cash at bank and in hand
11,348 
17,091 
Creditors: amounts falling due within one year
(41,493)
Net current liabilities
(24,402)
Net assets
15,598 
Capital and reserves
Called up share capital
1,210 
Profit and loss account
14,388 
Shareholders' funds
15,598 
For the year ending 16 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2024 and were signed on its behalf by
Pradyuman Halai Director Company Registration No. 12256662
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H45 Ltd Notes to the Accounts for the year ended 16 January 2024
1
Statutory information
H45 Ltd is a private company, limited by shares, registered in England and Wales, registration number 12256662. The registered office is 29 Flindo Crescent, Canton, Cardiff, South Glamorgan, CF11 8DX, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 17 January 2023
- 
Additions
40,000 
At 16 January 2024
40,000 
Amortisation
At 17 January 2023
- 
At 16 January 2024
- 
Net book value
At 16 January 2024
40,000 
Included in goodwill is the purchase of Strawberry Marketing UK Ltd in August 2023 for £40K.
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
5,116 
Accrued income and prepayments
627 
5,743 
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H45 Ltd Notes to the Accounts for the year ended 16 January 2024
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
3,564 
Trade creditors
397 
Amounts owed to group undertakings and other participating interests
23,000 
Taxes and social security
3,998 
Other creditors
10,000 
Loans from directors
144 
Accruals
390 
41,493 
7
Transactions with related parties
In this accounting year, there were 2 loans made to H45 Ltd from associated companies as follows: H45A Ltd £6500 H45B Ltd £16500
8
Average number of employees
During the year the average number of employees was 0.
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