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Registered Number: 05455895
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 May 2024

for

HATIRA HOLDINGS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,526,818    1,200,000 
2,526,818    1,200,000 
Current assets      
Cash at bank and in hand 222,587    21 
Creditors: amount falling due within one year (1,510,683)   (111,455)
Net current assets (1,288,096)   (111,434)
 
Total assets less current liabilities 1,238,722    1,088,566 
Provisions for liabilities (23,713)   (23,713)
Net assets 1,215,009    1,064,853 
 

Capital and reserves
     
Called up share capital 100    100 
Fair Value Reserves 4 510,140    510,140 
Profit and loss account 704,769    554,613 
Shareholders' funds 1,215,009    1,064,853 
 


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

Director's 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 director acknowledges 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 director on 07 March 2025 and were signed by:


-------------------------------
Hatira Zahidli
Director
1
General Information
HATIRA HOLDINGS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05455895, registration address 335 Barnsley Road, Sheffield, S5 7AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of rental receipts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Capitalisation of borrowing costs
The company capitalizes borrowing costs directly attributable to the acquisition, construction, or production of qualifying assets. In the year, £128,700.00 of finance costs was capitalized in relation to qualifying assets.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 June 2023 1,200,000    1,200,000 
Additions 1,326,818    1,326,818 
Disposals  
At 31 May 2024 2,526,818    2,526,818 
Depreciation
At 01 June 2023  
Charge for year  
On disposals  
At 31 May 2024  
Net book values
Closing balance as at 31 May 2024 2,526,818    2,526,818 
Opening balance as at 01 June 2023 1,200,000    1,200,000 


4.

Fair Value Reserves

2024
£
  2023
£
Fair Value Reserve b/fwd 510,140    510,140 
510,140    510,140 

2