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Company registration number: 07341826







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


COUNTY HALL ESTATE MANAGEMENT LIMITED






































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COUNTY HALL ESTATE MANAGEMENT LIMITED
 


 
COMPANY INFORMATION


Director
D Su 




Registered number
07341826



Registered office
The Riverside Building
County Hall

Westminster Bridge Road

London

SE1 7PB




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


COUNTY HALL ESTATE MANAGEMENT LIMITED
 



CONTENTS



Page
Statement of financial position
 
1
Statement of changes in equity
 
2
Notes to the financial statements
 
3 - 6


 


COUNTY HALL ESTATE MANAGEMENT LIMITED
REGISTERED NUMBER:07341826



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
2,461,782
1,719,292

Cash at bank and in hand
  
2,506,551
2,616,248

  
4,968,333
4,335,540

Creditors: amounts falling due within one year
 6 
(4,932,455)
(4,301,867)

Net current assets
  
 
 
35,878
 
 
33,673

Total assets less current liabilities
  
35,878
33,673

  

Net assets
  
35,878
33,673


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
35,778
33,573

  
35,878
33,673


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D Su
Director

Date: 7 February 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 


COUNTY HALL ESTATE MANAGEMENT LIMITED
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2022
100
32,097
32,197


Comprehensive income for the year

Profit for the year
-
1,476
1,476



At 1 January 2023
100
33,573
33,673


Comprehensive income for the year

Profit for the year
-
2,205
2,205


At 31 December 2023
100
35,778
35,878


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


COUNTY HALL ESTATE MANAGEMENT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

County Hall Estate Management 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 presentation currency of the financial statements is the Pound Sterling (£).

2.


Statement of compliance

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. 

3.Accounting policies

 
3.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
3.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue represents service charges and expenditure recharges receivable and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
3.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
3.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 


COUNTY HALL ESTATE MANAGEMENT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.Accounting policies (continued)

 
3.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
3.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
3.7

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Page 4

 


COUNTY HALL ESTATE MANAGEMENT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.Accounting policies (continued)


3.7
Financial instruments (continued)


Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


4.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2023
        2022
            No.
            No.







Average employee numbers
35
36

Page 5

 


COUNTY HALL ESTATE MANAGEMENT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
2,065,967
1,375,291

Other debtors
1,163
96,067

Prepayments and accrued income
394,652
247,934

2,461,782
1,719,292



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
600,000
600,000

Trade creditors
617,517
678,495

Amounts owed to associates
34,593
-

Corporation tax
524
320

Other taxation and social security
178,027
139,778

Other creditors
783,943
782,991

Accruals and deferred income
2,717,851
2,100,283

4,932,455
4,301,867



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



75 (2022 - 75) Ordinary shares shares of £1.00 each
75
75
25 (2022 - 25) Ordinary A shares of £1.00 each
25
25

100

100



8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 7 February 2025 by Ralph Mitchison FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 6