IRIS Accounts Production v25.2.0.378 07599065 director 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh075990652024-04-30075990652025-04-30075990652024-05-012025-04-30075990652023-04-30075990652023-05-012024-04-30075990652024-04-3007599065ns15:EnglandWales2024-05-012025-04-3007599065ns14:PoundSterling2024-05-012025-04-3007599065ns10:Director12024-05-012025-04-3007599065ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3007599065ns10:SmallEntities2024-05-012025-04-3007599065ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-3007599065ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3007599065ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3007599065ns10:FullAccounts2024-05-012025-04-3007599065ns10:RegisteredOffice2024-05-012025-04-3007599065ns5:CurrentFinancialInstruments2025-04-3007599065ns5:CurrentFinancialInstruments2024-04-3007599065ns5:ShareCapital2025-04-3007599065ns5:ShareCapital2024-04-3007599065ns5:RetainedEarningsAccumulatedLosses2025-04-3007599065ns5:RetainedEarningsAccumulatedLosses2024-04-3007599065ns5:PlantMachinery2024-05-012025-04-3007599065ns5:PlantMachinery2024-04-3007599065ns5:PlantMachinery2025-04-3007599065ns5:PlantMachinery2024-04-3007599065ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3007599065ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3007599065ns5:WithinOneYear2025-04-3007599065ns5:WithinOneYear2024-04-3007599065ns5:BetweenOneFiveYears2025-04-3007599065ns5:BetweenOneFiveYears2024-04-3007599065ns5:AllPeriods2025-04-3007599065ns5:AllPeriods2024-04-30
REGISTERED NUMBER: 07599065 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Candida Halton Ltd

Candida Halton Ltd (Registered number: 07599065)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Candida Halton Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTOR: Miss C Halton





REGISTERED OFFICE: Vine Hall Farm
Bethersden
Ashford
Kent
TN26 3JY





REGISTERED NUMBER: 07599065 (England and Wales)





ACCOUNTANTS: Brightling & Co Accountants Ltd
Vine Hall Farm
Bethersden
Ashford
Kent
TN26 3JY

Candida Halton Ltd (Registered number: 07599065)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,293 4,586

CURRENT ASSETS
Debtors 5 487,297 516,977
Cash at bank 991,568 652,832
1,478,865 1,169,809
CREDITORS
Amounts falling due within one year 6 376,669 420,656
NET CURRENT ASSETS 1,102,196 749,153
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,111,489

753,739

PROVISIONS FOR LIABILITIES 2,323 1,146
NET ASSETS 1,109,166 752,593

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,109,165 752,592
1,109,166 752,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 30 July 2025 and were signed by:




Miss C Halton - Director


Candida Halton Ltd (Registered number: 07599065)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Candida Halton Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 3 ) .

Candida Halton Ltd (Registered number: 07599065)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 10,529
Additions 7,898
At 30 April 2025 18,427
DEPRECIATION
At 1 May 2024 5,943
Charge for year 3,191
At 30 April 2025 9,134
NET BOOK VALUE
At 30 April 2025 9,293
At 30 April 2024 4,586

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 453,000 307,360
Other debtors 34,297 209,617
487,297 516,977

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 7,785 51,570
Taxation and social security 136,827 143,855
Other creditors 232,057 225,231
376,669 420,656

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 23,062 21,750
Between one and five years 29,375 -
52,437 21,750

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Advances to a director at 30 April 2024 were £44,608. This amount was repaid in May 2024 and no further advances have been made.