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REGISTERED NUMBER: SC630058 (Scotland)




















Halliday Management Services Ltd

Unaudited Financial Statements

for the Period 1 June 2024 to 31 March 2025






Halliday Management Services Ltd (Registered number: SC630058)






Contents of the Financial Statements
for the Period 1 June 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Halliday Management Services Ltd

Company Information
for the Period 1 June 2024 to 31 March 2025







DIRECTORS: Mrs R Halliday
Mr P N Halliday





REGISTERED OFFICE: 1 Gleghornie
North Berwick
East Lothian
EH39 5PG





REGISTERED NUMBER: SC630058 (Scotland)





ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX

Halliday Management Services Ltd (Registered number: SC630058)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,030

CURRENT ASSETS
Debtors 5 1,722 -
Cash at bank 1,100 1,621
2,822 1,621
CREDITORS
Amounts falling due within one year 6 3,081 1,802
NET CURRENT LIABILITIES (259 ) (181 )
TOTAL ASSETS LESS CURRENT LIABILITIES (259 ) 849

PROVISIONS FOR LIABILITIES - 196
NET (LIABILITIES)/ASSETS (259 ) 653

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (359 ) 553
(259 ) 653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

Halliday Management Services Ltd (Registered number: SC630058)

Balance Sheet - continued
31 March 2025


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 3 May 2025 and were signed on its behalf by:





Mrs R Halliday - Director


Halliday Management Services Ltd (Registered number: SC630058)

Notes to the Financial Statements
for the Period 1 June 2024 to 31 March 2025

1. STATUTORY INFORMATION

Halliday Management Services Ltd is a private company, limited by shares , registered in Scotland. 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
Revenue comprises the fair value of sale of handyman services. Revenue is recognised as those services are provided to the customers.

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 cost

Taxation
Taxation for the period 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 period 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.

Halliday Management Services Ltd (Registered number: SC630058)

Notes to the Financial Statements - continued
for the Period 1 June 2024 to 31 March 2025

2. ACCOUNTING POLICIES - continued

Break up basis
The company ceased trading on 31 March 2025. The going concern basis has therefore been disapplied and these accounts are instead prepared on the break up basis. No modifications have been made in recognition of any asset or liability under the break up basis as compared to the going concern basis.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2024 3,155
Disposals (3,155 )
At 31 March 2025 -
DEPRECIATION
At 1 June 2024 2,125
Eliminated on disposal (2,125 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 May 2024 1,030

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 1,722 -

Halliday Management Services Ltd (Registered number: SC630058)

Notes to the Financial Statements - continued
for the Period 1 June 2024 to 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 1,880 339
Other creditors 1,201 1,463
3,081 1,802