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Hangman Limited
Financial Statements
For the Period 1 April 2023 to 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03900401
30 September 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 198,835
Investments 5 - 300
- 199,135
CURRENT ASSETS
Stocks 6 - 162,689
Debtors 7 9,021 110,881
Cash at bank and in hand 238,608 103,195
247,629 376,765
Creditors: Amounts Falling Due Within One Year 8 (8,947 ) (92,904 )
NET CURRENT ASSETS (LIABILITIES) 238,682 283,861
TOTAL ASSETS LESS CURRENT LIABILITIES 238,682 482,996
Creditors: Amounts Falling Due After More Than One Year 9 - (25,780 )
NET ASSETS 238,682 457,216
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 237,682 456,216
SHAREHOLDERS' FUNDS 238,682 457,216
Page 1
Page 2
For the period ending 30 September 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 directors acknowledge their 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
Mrs Christine Chesters
Director
4th February 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hangman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03900401 . The registered office is 18 Hungate Street, Aylsham, Norwich, NR11 6AA.
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. Going Concern Disclosure
The company has ceased trading so the going concern basis is no longer appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Leasehold No depreciation
Plant & Machinery 10% Straight Line
Motor Vehicles 10% Straight Line
Fixtures & Fittings 10% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is not recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit as the directors do not anticipate a material deferred tax liability or asset arising in the forseeable future. 
Current tax for the year is recognised in profit or loss, except when related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 11 (2023: 11)
11 11
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2023 139,078 6,534 82,357 49,330
Disposals (139,078 ) (6,534 ) (82,357 ) (49,330 )
As at 30 September 2024 - - - -
Depreciation
As at 1 April 2023 - 6,534 38,631 38,939
Disposals - (6,534 ) (38,631 ) (38,939 )
As at 30 September 2024 - - - -
Net Book Value
As at 30 September 2024 - - - -
As at 1 April 2023 139,078 - 43,726 10,391
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Fixtures & Fittings Total
£ £
Cost
As at 1 April 2023 41,814 319,113
Disposals (41,814 ) (319,113 )
As at 30 September 2024 - -
Depreciation
As at 1 April 2023 36,174 120,278
Disposals (36,174 ) (120,278 )
As at 30 September 2024 - -
Net Book Value
As at 30 September 2024 - -
As at 1 April 2023 5,640 198,835
5. Investments
Unlisted
£
Cost
As at 1 April 2023 300
Disposals (300 )
As at 30 September 2024 -
Provision
As at 1 April 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 -
As at 1 April 2023 300
6. Stocks
30 September 2024 31 March 2023
£ £
Stock - 162,689
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Page 6
7. Debtors
30 September 2024 31 March 2023
£ £
Due within one year
Trade debtors - 95,559
Other debtors 9,021 15,322
9,021 110,881
8. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 March 2023
£ £
Trade creditors (122 ) 34,739
Bank loans and overdrafts - 9,870
Other creditors 8,832 28,840
Taxation and social security 237 19,455
8,947 92,904
9. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 31 March 2023
£ £
Bank loans - 25,780
10. Share Capital
30 September 2024 31 March 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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