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REGISTERED NUMBER: 08054311 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

Healy Callaghan Limited

Healy Callaghan Limited (Registered number: 08054311)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Healy Callaghan Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Ms K M Healy





REGISTERED OFFICE: Oldwood
Clappers Lane
Fulking
Henfield
West Sussex
BN5 9NJ





REGISTERED NUMBER: 08054311 (England and Wales)





ACCOUNTANTS: Style and Silver
Bank House
Southwick Square
Southwick
West Sussex
BN42 4FN

Healy Callaghan Limited (Registered number: 08054311)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,688 25,321

CURRENT ASSETS
Debtors 5 3,426 29,527
Cash at bank 15,764 20,208
19,190 49,735
CREDITORS
Amounts falling due within one year 6 8,092 34,764
NET CURRENT ASSETS 11,098 14,971
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,786

40,292

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 27,782 40,288
SHAREHOLDERS' FUNDS 27,786 40,292

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Healy Callaghan Limited (Registered number: 08054311)

Balance Sheet - continued
31 May 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 director and authorised for issue on 11 November 2024 and were signed by:





Ms K M Healy - Director


Healy Callaghan Limited (Registered number: 08054311)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Healy Callaghan 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 - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Healy Callaghan Limited (Registered number: 08054311)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 65,053
Disposals (14,300 )
At 31 May 2024 50,753
DEPRECIATION
At 1 June 2023 39,732
Charge for year 6,088
Eliminated on disposal (11,755 )
At 31 May 2024 34,065
NET BOOK VALUE
At 31 May 2024 16,688
At 31 May 2023 25,321

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 3,426 29,527

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 7,479 34,164
Other creditors 613 600
8,092 34,764