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REGISTERED NUMBER: 04280751 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

HALLROYD HOMES LIMITED

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HALLROYD HOMES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr J Wooller
Mrs J Wooller



SECRETARY: Mr J Wooller



REGISTERED OFFICE: Hall Royd Farm
Hall Royd Lane
Silkstone Common
Barnsley
South Yorkshire
S75 4PP



REGISTERED NUMBER: 04280751 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Handelsbanken
1st Floor, Copia House
Dodworth
Barnsley
South Yorkshire
S75 3SP

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 413 24,921

CURRENT ASSETS
Stocks 5 235,633 235,633
Debtors 6 2,283 2,120
Cash at bank 183,549 207,841
421,465 445,594
CREDITORS
Amounts falling due within one year 7 36,715 31,542
NET CURRENT ASSETS 384,750 414,052
TOTAL ASSETS LESS CURRENT LIABILITIES 385,163 438,973

PROVISIONS FOR LIABILITIES 78 4,735
NET ASSETS 385,085 434,238

CAPITAL AND RESERVES
Called up share capital 8 1,200 1,200
Retained earnings 383,885 433,038
SHAREHOLDERS' FUNDS 385,085 434,238

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

BALANCE SHEET - continued
30 APRIL 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 19 November 2024 and were signed on its behalf by:





Mr J Wooller - Director


HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Hallroyd Homes 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Preparation of consolidated financial statements
The financial statements contain information about Hallroyd Homes Limited as an individual company and do not contain consolidated 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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from house building sales is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion.

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and Buildings - 10% on cost
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.


Work in progress
Work in progress is valued on the basis of direct costs. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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.

Hire purchase agreements
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

Operating lease agreements
Rentals applicable to operating leases were substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

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.

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Land and Plant and Motor Computer
Buildings machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 26,151 47,525 71,907 483 146,066
Disposals - - (30,800 ) - (30,800 )
At 30 April 2024 26,151 47,525 41,107 483 115,266
DEPRECIATION
At 1 May 2023 25,660 47,525 47,767 193 121,145
Charge for year 271 - 13 97 381
Eliminated on disposal - - (6,673 ) - (6,673 )
At 30 April 2024 25,931 47,525 41,107 290 114,853
NET BOOK VALUE
At 30 April 2024 220 - - 193 413
At 30 April 2023 491 - 24,140 290 24,921

5. STOCKS
30.4.24 30.4.23
£    £   
Work-in-progress 235,633 235,633

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 235
VAT 1,493 525
Prepayments 790 1,360
2,283 2,120

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 8,284 37,653
Corporation tax - (52,134 )
Social security and other taxes 64 64
Directors' current accounts 24,867 42,459
Accruals and deferred income 3,500 3,500
36,715 31,542

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
1,000 Ordinary A shares £1 1,000 1,000
100 Ordinary B shares £1 100 100
100 Ordinary C shares £1 100 100
1,200 1,200