Registered number
13595935
Horrigan Davie Surveyors Ltd
Unaudited Filleted Accounts
For the period ended 30 September 2024
Horrigan Davie Surveyors Ltd
Registered number: 13595935
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 78
Current assets
Debtors 4 287 133
Cash at bank and in hand 30 696
317 829
Creditors: amounts falling due within one year 5 (429) (1,661)
Net current liabilities (112) (832)
Net liabilities (112) (754)
Capital and reserves
Called up share capital 100 100
Profit and loss account (212) (854)
Shareholders' funds (112) (754)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M. Davie
Director
Approved by the board on 20 June 2025
Horrigan Davie Surveyors Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
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).

The financial statements have been prepared on a going concern basis which assumes the support of the directors.
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer Equipment over 2 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Computer Equipment
£
Cost
At 1 October 2023 939
At 30 September 2024 939
Depreciation
At 1 October 2023 861
Charge for the year 78
At 30 September 2024 939
Net book value
At 30 September 2024 -
At 30 September 2023 78
4 Debtors 2024 2023
£ £
Other debtors 287 133
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 429 129
Other creditors - 1,532
429 1,661
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
M. Davie
Director's Loan Account - 283 - 283
- 283 - 283
7 Related party transactions
Included in other debtors is a directors loan account due from M. Davie of £283 (2023 - £nil). This amount was repaid on 9th June 2025.
8 Other information
Horrigan Davie Surveyors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
78 Bute Street
Luton
LU1 2EY
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