2023-12-012024-11-302024-11-30false13718185Helsfell 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Helsfell Limited

Registered Number
13718185
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

Helsfell Limited
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

Karl Jason Booth
Robert Adam Booth

Registered Address

3 Northumberland Road
Ryton
NE40 3PT

Registered Number

13718185 (England and Wales)
Helsfell Limited
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property380,63680,636
80,63680,636
Current assets
Cash at bank and on hand11,6526,946
11,6526,946
Creditors amounts falling due within one year4(86,439)(86,548)
Net current assets (liabilities)(74,787)(79,602)
Total assets less current liabilities5,8491,034
Net assets5,8491,034
Capital and reserves
Called up share capital22
Profit and loss account5,8471,032
Shareholders' funds5,8491,034
The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2025, and are signed on its behalf by:
Robert Adam Booth
Director
Registered Company No. 13718185
Helsfell Limited
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property

£
Fair value at 01 December 2380,636
At 30 November 2480,636
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security1,129242
Other creditors84,80985,806
Accrued liabilities and deferred income501500
Total86,43986,548