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REGISTERED NUMBER: 04198470 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Havard Payroll Services Limited

Havard Payroll Services Limited (Registered number: 04198470)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Havard Payroll Services Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: I J Havard
Mrs A Havard





SECRETARY: Mrs A Havard





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 04198470 (England and Wales)






Havard Payroll Services Limited (Registered number: 04198470)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 746 793
746 793

CURRENT ASSETS
Debtors 6 83,792 68,199
Cash at bank 90,436 77,339
174,228 145,538
CREDITORS
Amounts falling due within one year 7 43,072 40,545
NET CURRENT ASSETS 131,156 104,993
TOTAL ASSETS LESS CURRENT
LIABILITIES

131,902

105,786

PROVISIONS FOR LIABILITIES 146 198
NET ASSETS 131,756 105,588

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 131,753 105,585
SHAREHOLDERS' FUNDS 131,756 105,588

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Havard Payroll Services Limited (Registered number: 04198470)

Balance Sheet - continued
30 September 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by:





I J Havard - Director


Havard Payroll Services Limited (Registered number: 04198470)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Havard Payroll Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Havard Payroll Services Limited (Registered number: 04198470)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 4,000
AMORTISATION
At 1 October 2023
and 30 September 2024 4,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 3,335
Additions 201
At 30 September 2024 3,536
DEPRECIATION
At 1 October 2023 2,542
Charge for year 248
At 30 September 2024 2,790
NET BOOK VALUE
At 30 September 2024 746
At 30 September 2023 793

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 70,414 54,821
Other debtors 13,378 13,378
83,792 68,199

Havard Payroll Services Limited (Registered number: 04198470)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 12,890 17,597
Trade creditors 1,879 2,695
Taxation and social security 27,763 19,481
Other creditors 540 772
43,072 40,545

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary A £1 2 2
1 Ordinary B £1 1 1
3 3

Havard & Maculay Limited is a wholly owned subsidiary of Havard & Associates (ATC) Ltd since the transfer of shares on 30th June 2020.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

A directors loan of £10,000 was taken in the year to 31 March 2023.

Section 419 tax has been paid.

10. RELATED PARTY DISCLOSURES

This company is deemed to be an associate company of Havard & Associates (ATC) Limited and AIDE Investments Limited in accordance with S.256 of the Corporation Tax Act 2010.