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Registered number: 10014511
H A T Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10014511
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 2 2
2 2
CURRENT ASSETS
Debtors 5 446,465 442,805
Cash at bank and in hand 6 7
446,471 442,812
Creditors: Amounts Falling Due Within One Year 6 (851 ) (576 )
NET CURRENT ASSETS (LIABILITIES) 445,620 442,236
TOTAL ASSETS LESS CURRENT LIABILITIES 445,622 442,238
Creditors: Amounts Falling Due After More Than One Year 7 (347,742 ) (306,306 )
NET ASSETS 97,880 135,932
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 97,878 135,930
SHAREHOLDERS' FUNDS 97,880 135,932
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gulam Asghar Tayub
Director
22nd October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H A T Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10014511 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.3. Group Accounts
The financial statements present information about the company as an individual undertaking and not about the group. The company and its subsidiary undertakings comprise of a small group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Other
£
Cost
As at 1 April 2023 2
As at 31 March 2024 2
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 2
As at 1 April 2023 2
Investments represent 100% of the issued share capital of Transtrade Link Limited, a company incorporated in England & Wales.
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 392,423 392,999
Amounts owed by subsidiaries 54,042 49,806
446,465 442,805
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 851 576
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 347,742 306,306
Page 4