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REGISTERED NUMBER: 10422488 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Hoytinal Limited

Hoytinal Limited (Registered number: 10422488)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hoytinal Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: Dr K I Chester





REGISTERED OFFICE: 10 Leland Place
Kirkhill
Morpeth
Northumberland
NE61 2AN





REGISTERED NUMBER: 10422488 (England and Wales)





ACCOUNTANTS: Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU

Hoytinal Limited (Registered number: 10422488)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,398 33,042

CURRENT ASSETS
Stocks 750 8,200
Debtors 5 4,380 11,685
Cash at bank and in hand 119,022 186,635
124,152 206,520
CREDITORS
Amounts falling due within one year 6 103,906 213,238
NET CURRENT ASSETS/(LIABILITIES) 20,246 (6,718 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,644

26,324

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 45,544 26,224
45,644 26,324

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

Hoytinal Limited (Registered number: 10422488)

Balance Sheet - continued
31 October 2023


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 27 September 2024 and were signed by:





Dr K I Chester - Director


Hoytinal Limited (Registered number: 10422488)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Hoytinal 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hoytinal Limited (Registered number: 10422488)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 41,302
Disposals (1,602 )
At 31 October 2023 39,700
DEPRECIATION
At 1 November 2022 8,260
Charge for year 6,362
Eliminated on disposal (320 )
At 31 October 2023 14,302
NET BOOK VALUE
At 31 October 2023 25,398
At 31 October 2022 33,042

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 1,340 1,485
Other debtors 3,040 10,200
4,380 11,685

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 2,136 2,136
Taxation and social security 4,445 14,715
Other creditors 97,325 196,387
103,906 213,238