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Company Registration No. 10136113 (England and Wales)
HCA Consolidations (Hampshire) Limited Unaudited accounts for the year ended 31 March 2024
HCA Consolidations (Hampshire) Limited Unaudited accounts Contents
Page
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HCA Consolidations (Hampshire) Limited Company Information for the year ended 31 March 2024
Director
Mr A J Poyser
Secretary
Mrs T Poyser
Company Number
10136113 (England and Wales)
Registered Office
Unit 6 Kingsway Andover SP10 5LQ England
Accountants
Continuity Finance 95 Brownhill Road Chandlers Ford Eastleigh Hampshire SO53 2FH
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HCA Consolidations (Hampshire) Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
453,785 
453,785 
Investments
1,255,471 
1,255,471 
1,709,256 
1,709,256 
Current assets
Debtors
35,844 
1,920 
Cash at bank and in hand
4,401 
6,344 
40,245 
8,264 
Creditors: amounts falling due within one year
(346,677)
(348,708)
Net current liabilities
(306,432)
(340,444)
Total assets less current liabilities
1,402,824 
1,368,812 
Creditors: amounts falling due after more than one year
(152,988)
(152,988)
Net assets
1,249,836 
1,215,824 
Capital and reserves
Called up share capital
32 
32 
Profit and loss account
1,249,804 
1,215,792 
Shareholders' funds
1,249,836 
1,215,824 
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 members have 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 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 and authorised for issue on 11 November 2024 and were signed on its behalf by
Mr A J Poyser Director Company Registration No. 10136113
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HCA Consolidations (Hampshire) Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
HCA Consolidations (Hampshire) Limited is a private company, limited by shares, registered in England and Wales, registration number 10136113. The registered office is Unit 6 Kingsway, Andover, SP10 5LQ, England.
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 remained unchanged from the previous year, and also 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.
Preparation of consolidated financial statements
The financial statements contain information about HCA Consolidations (Hampshire) Limited as an individual company and do not contain financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4
Investment property
2024 
£ 
Fair value at 1 April 2023
453,785 
At 31 March 2024
453,785 
The directors consider that the fair value of the investment properties as at 31 March 2024 is still equal to the original cost price.
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2023
1,255,471 
Valuation at 31 March 2024
1,255,471 
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HCA Consolidations (Hampshire) Limited Notes to the Accounts for the year ended 31 March 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
35,839 
1,915 
Other debtors
5 
5 
35,844 
1,920 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
325,038 
318,622 
Taxes and social security
1,004 
54 
Loans from directors
19,740 
26,474 
Accruals
895 
3,558 
346,677 
348,708 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
152,988 
152,988 
Aggregate of amounts that fall due for payment after five years
152,988 
152,988 
The aggregated amounts falling due after 5 years represent a mortgage creditor that is repayable otherwise than by installments. The mortgage is secured by way of a first legal charge over the investment property which it was used to purchase.
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2,850 Ordinary A shares of £0.01 each
28.50 
28.50 
300 Ordinary B shares of £0.01 each
3.00 
3.00 
31.50 
31.50 
10
Transactions with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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