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COMPANY REGISTRATION NUMBER: 11646832

Imperial Hall Limited

Filleted Unaudited Financial Statements

30 June 2024

Imperial Hall Limited

Financial Statements

Period from 1 January 2024 to 30 June 2024

Contents | Pages

Statement of financial position | 1

Notes to the financial statements | 2 to 5

Imperial Hall Limited

Statement of Financial Position

30 June 2024

| 30 Jun 24 | 31 Dec 23
Note | £ | £

Fixed assets

Tangible assets | 5 | 18,937 | 49,417

Current assets

Stocks | 1,833 | 3,116
Debtors | 6 | 25,723 | 751
Cash at bank and in hand | 21,047 | 38,667
| -------- | --------
| 48,603 | 42,534

Creditors: amounts falling due within one year | 7 | ( 108,306) | ( 126,929)
| --------- | ---------
Net current liabilities | ( 59,703) | ( 84,395)
| -------- | --------
Total assets less current liabilities | ( 40,766) | ( 34,978)

Creditors: amounts falling due after more than one year | 8 | ( 23,053) | ( 26,991)
| -------- | --------
Net liabilities | ( 63,819) | ( 61,969)
| -------- | --------

Capital and reserves

Called up share capital | 9 | 4 | 4
Profit and loss account | ( 63,823) | ( 61,973)
| -------- | --------
Shareholders deficit | ( 63,819) | ( 61,969)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 November 2025 , and are signed on behalf of the board by:

Mr L J Bridges |
Director |

Company registration number: 11646832

Imperial Hall Limited

Notes to the Financial Statements

Period from 1 January 2024 to 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 44 Hamilton House, Hamilton Terrace, Milford Haven, Pembrokeshire, SA73 3JP, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 6 (2023: 12 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2024 | 24,924 | 7,310 | 52,939 | – | 85,173
Additions | – | – | – | 1,249 | 1,249
Disposals | ( 1,551) | – | ( 52,939) | – | ( 54,490)
Other movements | 708 | – | – | – | 708
| -------- | ------- | -------- | ------- | --------
At 30 June 2024 | 24,081 | 7,310 | – | 1,249 | 32,640
| -------- | ------- | -------- | ------- | --------
Depreciation |  |  |  |  |
At 1 January 2024 | 9,915 | 2,680 | 23,161 | – | 35,756
Charge for the period | 1,094 | 347 | – | 94 | 1,535
Disposals | ( 427) | – | ( 23,161) | – | ( 23,588)
| -------- | ------- | -------- | ------- | --------
At 30 June 2024 | 10,582 | 3,027 | – | 94 | 13,703
| -------- | ------- | -------- | ------- | --------
Carrying amount |  |  |  |  |
At 30 June 2024 | 13,499 | 4,283 | – | 1,155 | 18,937
| -------- | ------- | -------- | ------- | --------
At 31 December 2023 | 15,009 | 4,630 | 29,778 | – | 49,417
| -------- | ------- | -------- | ------- | --------

6. Debtors

| 30 Jun 24 | 31 Dec 23
| £ | £
Other debtors | 25,723 | 751
| -------- | ----

Other debtors include an amount of £Nil (2023 - £Nil) falling due after more than one year.
7. Creditors: amounts falling due within one year

| 30 Jun 24 | 31 Dec 23
| £ | £
Bank loans and overdrafts (secured) | 8,721 | 9,144
Trade creditors | 5,810 | 13,780
Corporation tax | 824 | 148
Social security and other taxes | 9,940 | 11,863
Other creditors | 83,011 | 91,994
| --------- | ---------
| 108,306 | 126,929
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 30 Jun 24 | 31 Dec 23
| £ | £
Bank loans and overdrafts (secured) | 23,053 | 26,991
| -------- | --------

9. Called up share capital
Issued, called up and fully paid

| 30 Jun 24 | 31 Dec 23
| No. | £ | No. | £
Ordinary A shares of £ 1 each | 1 | 1 | 1 | 1
Ordinary B shares of £ 1 each | 1 | 1 | 1 | 1
Ordinary C shares of £ 1 each | 1 | 1 | 1 | 1
Ordinary D shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----
| 4 | 4 | 4 | 4
| ---- | ---- | ---- | ----

10. Related party transactions
The company was under the control of Mr L J Bridges , the managing director, throughout the current period and previous year by virtue of his interest in 100% of the issued ordinary share capital. No transactions with related parties were undertaken such as are required to be disclosed under FRS102.