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Registered number: 13367692
Hall Newton Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13367692
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 963,862 963,862
963,862 963,862
CURRENT ASSETS
Debtors 5 57,384 42,667
Cash at bank and in hand 8,264 49,568
65,648 92,235
Creditors: Amounts Falling Due Within One Year 6 (70,528 ) (97,288 )
NET CURRENT ASSETS (LIABILITIES) (4,880 ) (5,053 )
TOTAL ASSETS LESS CURRENT LIABILITIES 958,982 958,809
NET ASSETS 958,982 958,809
CAPITAL AND RESERVES
Called up share capital 7 5,334 5,334
Share premium account 955,005 955,005
Profit and Loss Account (1,357 ) (1,530 )
SHAREHOLDERS' FUNDS 958,982 958,809
Page 1
Page 2
For the year ending 30 September 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jayprakash Sarania
Director
12/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hall Newton Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13367692 . The registered office is 2 Lowes Court, Durham, DH1 4NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
4. Investments
Unlisted
£
Cost
As at 1 October 2023 963,862
As at 30 September 2024 963,862
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 963,862
As at 1 October 2023 963,862
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 57,384 42,667
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to group undertakings 55,088 40,000
Other creditors 1,899 57,288
Taxation and social security 13,541 -
70,528 97,288
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5,334 5,334
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Jayprakash Sarania 40,000 1,217 - - 41,217
The above loan is unsecured, interest free and repayable on demand.
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