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Registered Number: 06946629
England and Wales

 

 

 

HR-EXPAT LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

HR-EXPAT LIMITED
Contents Page
For the year ended 31 December 2024
Accountants report to the Board of Directors on the unaudited Financial Statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval these accounts which comprise of the Income Statement, The Statement of Comprehensive Income, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us. You acknowledge that it is the Board's responsibilities to prepare 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.
This report is made solely to the Board of Directors of the Company as a body, in accordance with the terms of our engagement letter with you. Our work has been undertaken solely to prepare for your approval these accounts and state those matters that we have agreed to state to the Board of Directors as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that the Company has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss. You consider that the Company is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of HR-EXPAT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.






....................................................
66 PAH
8 Hill Street
London
W1J 5NG
08 September 2025
1
 
 		 Notes
 		 2024
€		   2023
€
Fixed assets      
Tangible fixed assets 3 176    504 
176    504 
Current assets      
Debtors 107,074    174,783 
Cash at bank and in hand 689,477    689,549 
796,551    864,332 
Creditors: amount falling due within one year (246,263)   (371,390)
Net current assets 550,288    492,942 
 
Total assets less current liabilities 550,464    493,446 
Provisions for liabilities 61    (283)
Net assets 550,525    493,163 
 

Capital and reserves 		     
Called up share capital 4 1    1 
Other Comprehensive Income 5 0    14,111 
Profit and loss account 550,524    479,051 
Shareholders' funds 550,525    493,163 
 


For the year ended 31 December 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 September 2025 and were signed on its behalf by:


-------------------------------
Laurence KAUFMAN
Director
2
General Information
HR-EXPAT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06946629, registration address 85 Great Portland Street, First floor, London, W1W 7LT.

The presentation currency is Euro which is the functional currency used by the Company.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into Euro at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
The company has taken advantage of the Double Taxation Treaty between UK and France to take credit for French tax suffered.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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:
Fixtures and Fittings 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  €   €
At 01 January 2024 7,891    7,891 
Additions -    - 
Disposals (3,369)   (3,369)
At 31 December 2024 4,522    4,522 
Depreciation
At 01 January 2024 7,363    7,363 
Charge for year -    - 
On disposals (3,017)   (3,017)
At 31 December 2024 4,346    4,346 
Net book values
Closing balance as at 31 December 2024 176    176 
Opening balance as at 01 January 2024 504    504 


4.

Share Capital

Allotted, called up and fully paid
2024
€		   2023
€
1 Ordinary Class of £1.00 each share of €1.00 each 1    1 
1    1 

5.

Other Comprehensive Income

2024
€		   2023
€
Unrealized Gains or losses taken to reserves 0    14,111 
0    14,111 

6.

Ultimate Controlling Party

The company's ultimate controlling party is H GAUDIN by virtue of his ownership of 100% of the issued share capital in the company.
3