1 July 2023 false Taxfiler 2024.6 12037880business:PrivateLimitedCompanyLtd2023-07-012024-06-30 120378802023-06-30 120378802023-07-012024-06-30 12037880business:AuditExemptWithAccountantsReport2023-07-012024-06-30 12037880business:FilletedAccounts2023-07-012024-06-30 120378802024-06-30 12037880business:Director12023-07-012024-06-30 12037880business:RegisteredOffice2023-07-012024-06-30 120378802023-06-30 12037880core:WithinOneYear2024-06-30 12037880core:WithinOneYear2023-06-30 12037880core:AfterOneYear2024-06-30 12037880core:AfterOneYear2023-06-30 12037880core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 12037880core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 12037880core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 12037880core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 12037880core:PreviouslyStatedAmount2024-06-30 12037880core:PreviouslyStatedAmount2023-06-30 12037880business:SmallEntities2023-07-012024-06-30 12037880countries:EnglandWales2023-07-012024-06-30 12037880core:PlantMachinery2023-07-012024-06-30 12037880core:PlantMachinery2023-06-30 12037880core:PlantMachinery2024-06-30 12037880core:WithinOneYear2023-07-012024-06-30 120378802022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 12037880 (England and Wales)
Hayling Grilled Chicken Limited Unaudited accounts for the year ended 30 June 2024
Hayling Grilled Chicken Limited Unaudited accounts Contents
Page
- 2 -
Hayling Grilled Chicken Limited Company Information for the year ended 30 June 2024
Director
Mr Kathermali Ganesh Vijaendrann
Company Number
12037880 (England and Wales)
Registered Office
10 Rails Lane Hayling Island PO11 9LL United Kingdom
Accountants
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA
- 3 -
Hayling Grilled Chicken Limited Accountants' report
Accountants' report to the director of Hayling Grilled Chicken Limited on the preparation of the unaudited statutory accounts for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hayling Grilled Chicken Limited for the year ended 30 June 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Hayling Grilled Chicken Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Hayling Grilled Chicken Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hayling Grilled Chicken Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hayling Grilled Chicken 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 Hayling Grilled Chicken Limited. You consider that Hayling Grilled Chicken 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 Hayling Grilled Chicken 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.
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA 26 March 2025
- 4 -
Hayling Grilled Chicken Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
40,851 
54,468 
Current assets
Inventories
10,400 
12,965 
Debtors
44,506 
16,329 
Cash at bank and in hand
11,084 
645 
65,990 
29,939 
Creditors: amounts falling due within one year
(86,200)
(47,063)
Net current liabilities
(20,210)
(17,124)
Total assets less current liabilities
20,641 
37,344 
Creditors: amounts falling due after more than one year
(9,554)
(14,361)
Net assets
11,087 
22,983 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,987 
22,883 
Shareholders' funds
11,087 
22,983 
For the year ending 30 June 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 March 2025 and were signed on its behalf by
Mr Kathermali Ganesh Vijaendrann Director Company Registration No. 12037880
- 5 -
Hayling Grilled Chicken Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Hayling Grilled Chicken Limited is a private company, limited by shares, registered in England and Wales, registration number 12037880. The registered office is 10 Rails Lane, Hayling Island, PO11 9LL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
- 6 -
Hayling Grilled Chicken Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2023
133,371 
At 30 June 2024
133,371 
Depreciation
At 1 July 2023
78,903 
Charge for the year
13,617 
At 30 June 2024
92,520 
Net book value
At 30 June 2024
40,851 
At 30 June 2023
54,468 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,347 
1,630 
Accrued income and prepayments
150 
567 
Other debtors
41,009 
14,132 
44,506 
16,329 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
16,285 
5,044 
Trade creditors
1,989 
494 
Taxes and social security
6,660 
2,743 
Loans from directors
60,624 
38,457 
Accruals
642 
325 
86,200 
47,063 
Included in the creditors above is a loan of £60,624 (2022 - £38,457) from Kathermali Ganesh Vijaendrann, the company director
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,554 
14,361 
8
Average number of employees
During the year the average number of employees was 4 (2023: 5).
- 7 -