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Registered number: 07069379
Halchax Ltd
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07069379
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,905 14,875
12,905 14,875
CURRENT ASSETS
Debtors 5 11,393 23,903
Cash at bank and in hand 31,691 29,188
43,084 53,091
Creditors: Amounts Falling Due Within One Year 6 (38,157 ) (34,117 )
NET CURRENT ASSETS (LIABILITIES) 4,927 18,974
TOTAL ASSETS LESS CURRENT LIABILITIES 17,832 33,849
Creditors: Amounts Falling Due After More Than One Year 7 - (20,000 )
NET ASSETS 17,832 13,849
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 17,831 13,848
SHAREHOLDERS' FUNDS 17,832 13,849
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 H Hoh
Director
13 August 2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Halchax Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07069379 . The registered office is 12 Edison Vilage, Nottingham Science Park, Nottingham, Notts, NG7 2RF.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% Straight line
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 11,908 3,233 44,841 59,982
Additions - - 3,189 3,189
As at 30 November 2024 11,908 3,233 48,030 63,171
Depreciation
As at 1 December 2023 11,050 2,676 31,381 45,107
Provided during the period 858 139 4,162 5,159
As at 30 November 2024 11,908 2,815 35,543 50,266
Net Book Value
As at 30 November 2024 - 418 12,487 12,905
As at 1 December 2023 858 557 13,460 14,875
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,428 23,839
Other debtors 3,965 64
11,393 23,903
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 208 760
Other creditors 36,443 33,128
Taxation and social security 1,506 229
38,157 34,117
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - 20,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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