Registered number
13224045
HA APPAREL LTD
Filleted Accounts
28 February 2025
HA APPAREL LTD
Registered number: 13224045
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Current assets
Cash at bank and in hand 39,458 3,475
Creditors: amounts falling due within one year 3 (34,606) (2,333)
Net current assets 4,852 1,142
Net assets 4,852 1,142
Capital and reserves
Called up share capital 1 1
Profit and loss account 4,851 1,141
Shareholder's funds 4,852 1,142
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Waqas Afzal
Director
Approved by the board on 8 April 2025
HA APPAREL LTD
Notes to the Accounts
for the year ended 28 February 2025
1 Accounting policies
Basis of preparation
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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Creditors: amounts falling due within one year 2025 2024
£ £
Director's Loan 1,258 1,662
Corporation tax 906 371
Other creditors 32,442 300
34,606 2,333
4 Other information
HA APPAREL LTD is a private company limited by shares and incorporated in England. Its registered office is:
1 Bishop Road
Urmston
Manchester
England
M41 8QU
5 Related party transactions
During the year director provided an unsecured loan of £ 1,258 [Year 2024: £1,662] to company.No interest is charged on the balance.At the balance sheet date loan is still outstanding.
HA APPAREL LTD 13224045 false 2024-03-01 2025-02-28 2025-02-28 VT Final Accounts July 2024 Waqas Afzal No description of principal activity 13224045 2023-03-01 2024-02-29 13224045 core:WithinOneYear 2024-02-29 13224045 core:ShareCapital 2024-02-29 13224045 core:RetainedEarningsAccumulatedLosses 2024-02-29 13224045 2024-03-01 2025-02-28 13224045 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13224045 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 13224045 bus:Director40 2024-03-01 2025-02-28 13224045 1 2024-03-01 2025-02-28 13224045 2 2024-03-01 2025-02-28 13224045 countries:England 2024-03-01 2025-02-28 13224045 bus:FRS102 2024-03-01 2025-02-28 13224045 bus:FilletedAccounts 2024-03-01 2025-02-28 13224045 2025-02-28 13224045 core:WithinOneYear 2025-02-28 13224045 core:ShareCapital 2025-02-28 13224045 core:RetainedEarningsAccumulatedLosses 2025-02-28 13224045 2024-02-29 iso4217:GBP xbrli:pure