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Company registration number: 04564926







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


COUNTY HALL SPACE LTD






































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COUNTY HALL SPACE LTD
 


 
COMPANY INFORMATION


Directors
D S Nugent 
O O'Connor 




Registered number
04564926



Registered office
Riverside Building
County Hall

Westminster Bridge Road

London

SE1 7PB




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

4th Floor

95 Gresham Street

London

EC2V 7AB





 


COUNTY HALL SPACE LTD
 



CONTENTS



Page
Statement of Financial Position
1
Statement of Changes in Equity
2
Notes to the Financial Statements
3 - 6


 


COUNTY HALL SPACE LTD
REGISTERED NUMBER:04564926



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
142,355
54,829

  
142,355
54,829

Current assets
  

Debtors: amounts falling due after more than one year
 5 
612,688
594,556

Debtors: amounts falling due within one year
 5 
5,623,283
4,566,261

Cash at bank and in hand
  
1,089,650
1,301,409

  
7,325,621
6,462,226

Creditors: amounts falling due within one year
 6 
(748,596)
(822,818)

Net current assets
  
 
 
6,577,025
 
 
5,639,408

Total assets less current liabilities
  
6,719,380
5,694,237

Provisions for liabilities
  

Deferred tax
  
(730)
-

  
 
 
(730)
 
 
-

Net assets
  
6,718,650
5,694,237


Capital and reserves
  

Called up share capital 
  
200,000
200,000

Profit and loss account
  
6,518,650
5,494,237

  
6,718,650
5,694,237


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D S Nugent
Director

Date: 28 August 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 


COUNTY HALL SPACE LTD
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
200,000
4,510,799
4,710,799


Comprehensive income for the year

Profit for the year
-
983,438
983,438
Total comprehensive income for the year
-
983,438
983,438



At 1 January 2024
200,000
5,494,237
5,694,237


Comprehensive income for the year

Profit for the year
-
1,024,413
1,024,413
Total comprehensive income for the year
-
1,024,413
1,024,413


At 31 December 2024
200,000
6,518,650
6,718,650


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


COUNTY HALL SPACE LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

County Hall Space 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.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

  
2.2

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Revenue

Revenue represents rents receivable, excluding value added tax, trade discounts and all other taxes of sales made during the year.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 


COUNTY HALL SPACE LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
over the life of the lease
Motor vehicles
-
20% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).



Page 4

 


COUNTY HALL SPACE LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Long-term leasehold property
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 January 2024
91,381
82,652
174,033


Additions
-
110,658
110,658



At 31 December 2024

91,381
193,310
284,691



Depreciation


At 1 January 2024
36,552
82,652
119,204


Charge for the year on owned assets
6,092
17,040
23,132



At 31 December 2024

42,644
99,692
142,336



Net book value



At 31 December 2024
48,737
93,618
142,355



At 31 December 2023
54,829
-
54,829
Page 5

 


COUNTY HALL SPACE LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
612,688
594,556

612,688
594,556


2024
2023
£
£

Due within one year

Amounts owed by group undertakings
5,531,468
4,486,629

Amounts owed by connected companies
24,524
18,039

Other debtors
67,291
47,706

Deferred taxation
-
13,887

5,623,283
4,566,261



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
19,452
82,726

Amounts owed to group undertakings
150,096
137,096

Corporation tax
151,279
167,211

Taxation and social security
125,815
124,171

Other creditors
301,954
311,614

748,596
822,818



7.


Parent company

London Sky Garden Ltd, a company incorporated in the United Kingdom, is the parent company of the smallest group for which consolidated financial statements are drawn up of which the company is a member. The Company's registered office is Riverside Building, Country Halll, Westminster Bridge, London, SE1 7PB.


8.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 28 August 2025 by Ralph Mitchison FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 6