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Registered Number: 11565253


 

 

 

HIGGINS & HILL COMMERCIALS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Sam Higgins
Michael Hill
Registered Number 11565253
Registered Office 339 Two Mile Hill Road
Kingswood
Bristol
Bristol
BS15 1AN
Accountants Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
30 September 2024



....................................................

Ingle & Company limited

339 Two Mile Hill Road
Kingswood
BS15 1AN
27 June 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 28,097    29,758 
28,097    29,758 
Current assets      
Stocks 4 740    740 
Debtors 5 53,005    39,019 
Cash at bank and in hand 16,409    19,037 
70,154    58,796 
Creditors: amount falling due within one year 6 (44,957)   (41,370)
Net current assets 25,197    17,426 
 
Total assets less current liabilities 53,294    47,184 
Creditors: amount falling due after more than one year 7 (19,857)   (16,514)
Net assets 33,437    30,670 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 33,435    30,668 
Shareholders' funds 33,437    30,670 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 June 2025 and were signed on its behalf by:


-------------------------------
Sam Higgins
Director
3
General Information
Higgins & Hill Commercials limited is a private company, limited by shares, registered in , registration number 11565253, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 October 2023 19,472    29,530    49,002 
Additions   16,684    16,684 
Disposals   (15,990)   (15,990)
At 30 September 2024 19,472    30,224    49,696 
Depreciation
At 01 October 2023 8,863    10,381    19,244 
Charge for year 2,641    6,710    9,351 
On disposals   (6,996)   (6,996)
At 30 September 2024 11,504    10,095    21,599 
Net book values
Closing balance as at 30 September 2024 7,968    20,129    28,097 
Opening balance as at 01 October 2023 10,609    19,149    29,758 


4.

Stocks

2024
£
  2023
£
Stocks 740    740 
740    740 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 53,005    36,321 
Corporation Tax   2,698 
53,005    39,019 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts (Secured) 3,874    4,265 
Corporation Tax 1,499   
PAYE & Social Security 2,881    2,739 
Accrued Expenses 700    1,100 
Directors' Current Accounts 31,760    29,581 
VAT 4,243    3,685 
44,957    41,370 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 19,857    16,514 
19,857    16,514 

4