Unaudited Financial Statements

for the Year Ended 31 January 2025

for

K A Halfhide Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss J R Halfhide

SECRETARY:

Miss J R Halfhide

REGISTERED OFFICE:

Lower Brook

Norton Heath Road

Willingale

Ongar

Essex

CM5 0QG

REGISTERED NUMBER:

00560489 (England and Wales)

ACCOUNTANTS:

Michael Letch & Partners LLP

Accountants

146 High Street

Billericay

Essex

CM12 9DF

FIXED ASSETS

Tangible assets

4

175

-

Investment property

5

55,638

192,938

55,813

192,938

CURRENT ASSETS

Debtors

6

15,095

21,992

Cash at bank

784,930

219,980

800,025

241,972

CREDITORS

Amounts falling due within one year

7

99,675

14,513

NET CURRENT ASSETS

700,350

227,459

TOTAL ASSETS LESS CURRENT LIABILITIES

756,163

420,397

CAPITAL AND RESERVES

Called up share capital

104,000

104,000

Revaluation reserve

8

-

316,241

Retained earnings

652,163

156

SHAREHOLDERS' FUNDS

756,163

420,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 October 2025 and were signed by:

Miss J R Halfhide - Director

1.	STATUTORY INFORMATION

K A Halfhide Limited 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

Going concern

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.

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2024

77,920

13,586

699

92,205

Additions

-

-

263

263

At 31 January 2025

77,920

13,586

962

92,468

DEPRECIATION

At 1 February 2024

77,920

13,586

699

92,205

Charge for year

-

-

88

88

At 31 January 2025

77,920

13,586

787

92,293

NET BOOK VALUE

At 31 January 2025

-

-

175

175

At 31 January 2024

-

-

-

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

192,938

Disposals

(137,300

)

At 31 January 2025

55,638

NET BOOK VALUE

At 31 January 2025

55,638

At 31 January 2024

192,938

The company's investment properties consist of a number of freehold properties.

During the year, the majority of the properties were sold. The director considers that there have been no significant changes to the fair value of the remaining investment properties at 31 January 2025 and therefore the fair value is the same as the historical cost value of £55,638..

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,707

12,637

Social security and other tax

469

-

Taxation recoverable

3,271

-

Accrued income

1,648

9,355

15,095

21,992

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

78,620

3,653

Other creditors

616

-

Directors' current accounts

16,040

5,212

Accrued expenses

4,399

5,648

99,675

14,513

8.

RESERVES

Revaluation

reserve

£

At 1 February 2024

316,241

Transfer to profit and loss

(316,241

)

At 31 January 2025

-