1 September 2023 false No description of principal activity Taxfiler 2024.6 12824105 business:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12824105 2023-08-31 12824105 2023-09-01 2024-08-31 12824105 business:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 12824105 business:FilletedAccounts 2023-09-01 2024-08-31 12824105 2024-08-31 12824105 2023-08-31 12824105 core:WithinOneYear 2024-08-31 12824105 core:WithinOneYear 2023-08-31 12824105 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 12824105 core:ShareCapital core:PreviouslyStatedAmount 2023-08-31 12824105 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 12824105 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-08-31 12824105 core:PreviouslyStatedAmount 2024-08-31 12824105 core:PreviouslyStatedAmount 2023-08-31 12824105 business:SmallEntities 2023-09-01 2024-08-31 12824105 business:Director2 2023-09-01 2024-08-31 12824105 countries:EnglandWales 2023-09-01 2024-08-31 12824105 business:RegisteredOffice 2023-09-01 2024-08-31 12824105 core:FurnitureFittings 2023-09-01 2024-08-31 12824105 core:FurnitureFittings 2023-08-31 12824105 core:FurnitureFittings 2024-08-31 12824105 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 12824105 (England and Wales)
Hygiea Reality Limited Unaudited accounts for the year ended 31 August 2024
Hygiea Reality Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Hygiea Reality Limited Statement of financial position as at 31 August 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
1,179
1,179
Current assets
Debtors
5
374
374
Cash at bank and in hand
(50)
(50)
324
324
Creditors: amounts falling due within one year
6
(72,780)
(72,780)
Net current liabilities
(72,456)
(72,456)
Net liabilities
(71,277)
(71,277)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(71,377)
(71,377)
Shareholders' funds
(71,277)
(71,277)
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by
Leila Kaur Director Company Registration No. 12824105
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Hygiea Reality Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Hygiea Reality Limited is a private company, limited by shares, registered in England and Wales, registration number 12824105. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, England.
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. Company meets its day to day working capital requirement through the support of its directors who have confirmed their support for the foreseeable future.
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.
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:
Fixtures & fittings
20% reducing balance
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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Stocks
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.
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Hygiea Reality Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 September 2023
2,458
At 31 August 2024
2,458
Depreciation
At 1 September 2023
1,279
At 31 August 2024
1,279
Net book value
At 31 August 2024
1,179
At 31 August 2023
1,179
5
Debtors
2024
2023
£
£
Amounts falling due within one year
VAT
14
14
Other debtors
360
360
374
374
6
Creditors: amounts falling due within one year
2024
2023
£
£
VAT
(70)
(70)
Loans from directors
72,850
72,775
Accruals
-
75
72,780
72,780
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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