HALFPENNY ACCOUNTANCY LIMITED

Company Registration Number:
11280783 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

HALFPENNY ACCOUNTANCY LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

HALFPENNY ACCOUNTANCY LIMITED

Balance sheet

As at 31 March 2025


Notes

2025

2024


£

£
Fixed assets
Tangible assets: 3 54,938 61,451
Total fixed assets: 54,938 61,451
Current assets
Debtors:   12,264 4,466
Cash at bank and in hand: 23,213 12,922
Total current assets: 35,477 17,388
Creditors: amounts falling due within one year:   (57,599) (29,696)
Net current assets (liabilities): (22,122) (12,308)
Total assets less current liabilities: 32,816 49,143
Creditors: amounts falling due after more than one year:   (22,225) (47,713)
Provision for liabilities: (513) (510)
Total net assets (liabilities): 10,078 920
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 9,978 820
Shareholders funds: 10,078 920

The notes form part of these financial statements

HALFPENNY ACCOUNTANCY LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 May 2025
and signed on behalf of the board by:

Name: K Halfpenny
Status: Director

The notes form part of these financial statements

HALFPENNY ACCOUNTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoiced value of goods and services supplied by the company

Tangible fixed assets and depreciation policy

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Straight-line Basis

HALFPENNY ACCOUNTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 5 5

HALFPENNY ACCOUNTANCY LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 84,039
At 31 March 2025 84,039
Depreciation
At 01 April 2024 22,588
Charge for year 6,513
At 31 March 2025 29,101
Net book value
At 31 March 2025 54,938
At 31 March 2024 61,451