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Registered Number: 09161540
England and Wales

 

 

 

HORIZONTAL MATTERS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Report to the directors on the preparation of the unaudited statutory accounts of HORIZONTAL MATTERS LIMITED for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HORIZONTAL MATTERS LIMITED for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of HORIZONTAL MATTERS LIMITED, as a body, in accordance with the terms of our engagement letter dated 26 February 2025 Our work has been undertaken solely to prepare for your approval the accounts of HORIZONTAL MATTERS LIMITED and state those matters that we have agreed to state to the Board of Directors of HORIZONTAL MATTERS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HORIZONTAL MATTERS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HORIZONTAL MATTERS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HORIZONTAL MATTERS LIMITED. You consider that HORIZONTAL MATTERS LIMITED is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of HORIZONTAL MATTERS 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 accounts
31 August 2024



....................................................

MAG ACCOUNTANTS LIMITED

4-York House,
Langston Road
Loughton
IG10 3TQ
26 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 31,548    23,275 
31,548    23,275 
Current assets      
Stocks   18,402 
Debtors: amounts falling due within one year 35,920    70,787 
Cash at bank and in hand 55,803    65,577 
91,723    154,766 
Creditors: amount falling due within one year (75,068)   (97,896)
Net current assets 16,655    56,870 
 
Total assets less current liabilities 48,203    80,145 
Creditors: amount falling due after more than one year (10,648)   (16,204)
Net assets 37,555    63,941 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 37,455    63,841 
Shareholders' funds 37,555    63,941 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 February 2025 and were signed on its behalf by:


-------------------------------
Mrs Jennifer Margaret SEABOURNE-GAYLOR
Director
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General Information
HORIZONTAL MATTERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09161540, registration address 157 , Wadham Road, Walthamstow, London, E17 4HU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
1.1. Accounting Convention
The accounts are prepared under the historical cost convention and comply with financial reporting standards of the Accounting Standards Board.  

The company has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small company.

1.2.  Turnover 
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

1.3. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:
Fixtures, fitting and equipment - - 25% Reducing Balance

1.4 Stock and work in progress
Work in progress in valued at lower of cost and net realisable value.







Turnover
Turnover
The total turnover of the company for the period has been derived from its principal activity wholly undertaken in the UK.

Tangible fixed assets
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Stocks
Work in progress in valued at lower of cost and net realisable value.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 September 2023 7,714    32,695    10,289    50,698 
Additions 750    22,991      23,741 
Disposals   (8,952)     (8,952)
At 31 August 2024 8,464    46,734    10,289    65,487 
Depreciation
At 01 September 2023 4,332    16,743    6,348    27,423 
Charge for year 1,033    8,498    985    10,516 
On disposals   (4,000)     (4,000)
At 31 August 2024 5,365    21,241    7,333    33,939 
Net book values
Closing balance as at 31 August 2024 3,099    25,493    2,956    31,548 
Opening balance as at 01 September 2023 3,382    15,952    3,941    23,275 


4.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3