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REGISTERED NUMBER: 06028829 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 31 July 2024

for

H & A Developers Limited

H & A Developers Limited (Registered number: 06028829)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

H & A Developers Limited

Company Information
for the Period 1 April 2023 to 31 July 2024







DIRECTORS: A Brown
W Hackett
E M McIntyre





SECRETARY: A Brown





REGISTERED OFFICE: Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE





REGISTERED NUMBER: 06028829 (England and Wales)





ACCOUNTANTS: Cartwrights
Chartered Accountants and Business Advisors
Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE

H & A Developers Limited (Registered number: 06028829)

Balance Sheet
31 July 2024

31/7/24 31/3/23
Notes £    £   
CURRENT ASSETS
Stocks - 309,023
Debtors 4 174,665 77,760
Cash at bank - 89,345
174,665 476,128
CREDITORS
Amounts falling due within one year 5 - 212,943
NET CURRENT ASSETS 174,665 263,185
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,665

263,185

CREDITORS
Amounts falling due after more than one year 6 - 29,178
NET ASSETS 174,665 234,007

CAPITAL AND RESERVES
Called up share capital 6 6
Share premium 59,998 59,998
Capital redemption reserve 2 2
Retained earnings 114,659 174,001
SHAREHOLDERS' FUNDS 174,665 234,007

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

H & A Developers Limited (Registered number: 06028829)

Balance Sheet - continued
31 July 2024


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 by the Board of Directors and authorised for issue on 14 November 2024 and were signed on its behalf by:





A Brown - Director


H & A Developers Limited (Registered number: 06028829)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 July 2024

1. STATUTORY INFORMATION

H & A Developers 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.

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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3. EMPLOYEES AND DIRECTORS

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

H & A Developers Limited (Registered number: 06028829)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 July 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/3/23
£    £   
Trade debtors - 75,000
Amounts owed by group undertakings 663 -
Other debtors 174,002 2,760
174,665 77,760

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/3/23
£    £   
Bank loans and overdrafts - 10,833
Trade creditors - 3,761
Amounts owed to group undertakings - 41,749
Other creditors - 156,600
- 212,943

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/7/24 31/3/23
£    £   
Bank loans - 29,178

7. RELATED PARTY DISCLOSURES

During the year the company paid Alan Brown Builders Ltd £136,134 (2023: £334,125) in respect of works done.The director, A Brown is also a director and shareholder of this company.

At the year end the company lent £174,002 to A Brown Builders Holdings Ltd., a company in which the director A Brown is a director and shareholder.

8. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
H & A Developers Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H & A Developers Limited for the period ended 31 July 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of H & A Developers Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H & A Developers Limited and state those matters that we have agreed to state to the Board of Directors of H & A Developers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H & A Developers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that H & A Developers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of H & A Developers Limited. You consider that H & A Developers Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of H & A Developers Limited. 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 financial statements.






Cartwrights
Chartered Accountants and Business Advisors
Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE


14 November 2024