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REGISTERED NUMBER: 06992687















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

HORGAN & PARTNERS LTD

HORGAN & PARTNERS LTD (REGISTERED NUMBER: 06992687)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HORGAN & PARTNERS LTD

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: Ms C J Horgan





REGISTERED OFFICE: 49 Dewhurst Road
London
W14 0ES





REGISTERED NUMBER: 06992687





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

HORGAN & PARTNERS LTD (REGISTERED NUMBER: 06992687)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,594 -

CURRENT ASSETS
Debtors 5 6,867 99,000
Cash at bank 217 2
7,084 99,002
CREDITORS
Amounts falling due within one year 6 8,635 116,897
NET CURRENT LIABILITIES (1,551 ) (17,895 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43

(17,895

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 42 (17,896 )
43 (17,895 )

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 director acknowledges her 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2025 and were signed by:





Ms C J Horgan - Director


HORGAN & PARTNERS LTD (REGISTERED NUMBER: 06992687)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Horgan & Partners Ltd is a private company limited by share capital, incorporated in England and Wales, registration number 06992687. The address of the registered office and principal place of business is 49 Dewhurst Road, London, W14 0ES.

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. Turnover principally consists of fees for recruitment consultancy.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets are charged to the profit and loss so as to write off their value, overestimated useful lives, using the following methods:

Plant and machinery - 25% straight line on cost
Fixtures and fittings - 15% straight line on cost

At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the
effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

HORGAN & PARTNERS LTD (REGISTERED NUMBER: 06992687)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 October 2023 4,358 - 4,358
Additions - 1,875 1,875
At 30 September 2024 4,358 1,875 6,233
DEPRECIATION
At 1 October 2023 4,358 - 4,358
Charge for year - 281 281
At 30 September 2024 4,358 281 4,639
NET BOOK VALUE
At 30 September 2024 - 1,594 1,594
At 30 September 2023 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 99,000
Other debtors 6,867 -
6,867 99,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 20
Tax 7,241 -
VAT 625 16,499
Directors' current accounts - 73,361
Accrued expenses 769 27,017
8,635 116,897

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £13,000 were paid to the director .

Included within other debtors is a loan due from the director of £6,867 (2023: amount due to the director of £73,361). This loan is interest free and has been repaid subsequent to the reporting date.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Ms C J Horgan.