1 September 2022 false Taxfiler 2024.6 12181295business:PrivateLimitedCompanyLtd2022-09-012023-08-31 121812952022-08-31 121812952022-09-012023-08-31 12181295business:AuditExemptWithAccountantsReport2022-09-012023-08-31 12181295business:FilletedAccounts2022-09-012023-08-31 121812952023-08-31 12181295business:Director12022-09-012023-08-31 12181295business:RegisteredOffice2022-09-012023-08-31 121812952022-08-31 12181295core:AfterOneYear2023-08-31 12181295core:AfterOneYear2022-08-31 12181295core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 12181295core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 12181295core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 12181295core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 12181295core:PreviouslyStatedAmount2023-08-31 12181295core:PreviouslyStatedAmount2022-08-31 12181295business:SmallEntities2022-09-012023-08-31 12181295countries:EnglandWales2022-09-012023-08-31 12181295core:FurnitureFittings2022-09-012023-08-31 12181295core:FurnitureFittings2022-08-31 12181295core:FurnitureFittings2023-08-31 12181295business:OrdinaryShareClass12022-09-012023-08-31 12181295business:OrdinaryShareClass12021-09-012022-08-31 121812952021-09-012022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12181295 (England and Wales)
HAS W5 LTD Unaudited accounts for the year ended 31 August 2023
HAS W5 LTD Unaudited accounts Contents
Page
- 2 -
HAS W5 LTD Company Information for the year ended 31 August 2023
Director
HABIBUR RAHMAN
Company Number
12181295 (England and Wales)
Registered Office
158 SOUTH EALING ROAD EALING W5 4QL ENGLAND
Accountants
CITYGATE CERTIFIED ACCOUNTANTS EAST LONDON BUSINESS CENTRE 93-101 GREENFIELD ROAD LONDON E1 1EJ
- 3 -
HAS W5 LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,895 
18,618 
Current assets
Inventories
19,164 
13,319 
Cash at bank and in hand
1,290 
1,289 
20,454 
14,608 
Net current assets
20,454 
14,608 
Total assets less current liabilities
35,349 
33,226 
Creditors: amounts falling due after more than one year
(39,681)
(39,681)
Net liabilities
(4,332)
(6,455)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(4,334)
(6,457)
Shareholders' funds
(4,332)
(6,455)
For the year ending 31 August 2023 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 director acknowledges his 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 and authorised for issue on 23 June 2025 and were signed on its behalf by
HABIBUR RAHMAN Director Company Registration No. 12181295
- 4 -
HAS W5 LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
HAS W5 LTD is a private company, limited by shares, registered in England and Wales, registration number 12181295. The registered office is 158 SOUTH EALING ROAD, EALING, W5 4QL, 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.
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%
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.
Inventories
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.
- 5 -
HAS W5 LTD Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2022
36,362 
At 31 August 2023
36,362 
Depreciation
At 1 September 2022
17,744 
Charge for the year
3,723 
At 31 August 2023
21,467 
Net book value
At 31 August 2023
14,895 
At 31 August 2022
18,618 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
39,681 
39,681 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
7
Average number of employees
During the year the average number of employees was 4 (2022: 4).
- 6 -