REGISTERED NUMBER: 03684756 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Hall & Partners (Special Projects)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Sanderson

M Sanderson

REGISTERED OFFICE:

Suites 1 & 2 Cheviot House

Beaminster Way East, Kingston Park

Newcastle Upon Tyne

Tyne and Wear

NE3 2ER

REGISTERED NUMBER:

03684756 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Kepier House

Belmont Business Park

Durham

DH1 1TW

FIXED ASSETS

Tangible assets

4

83,517

42,297

CURRENT ASSETS

Debtors

5

409,439

3,364,607

Cash at bank and in hand

728,467

656,002

1,137,906

4,020,609

CREDITORS

Amounts falling due within one year

6

(330,068

)

(387,315

)

NET CURRENT ASSETS

807,838

3,633,294

TOTAL ASSETS LESS CURRENT LIABILITIES

891,355

3,675,591

PROVISIONS FOR LIABILITIES

7

(2,668

)

(212

)

NET ASSETS

888,687

3,675,379

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

888,587

3,675,279

SHAREHOLDERS' FUNDS

888,687

3,675,379

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:

M Sanderson - Director

1.	STATUTORY INFORMATION

Hall & Partners (Special Projects) 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

Basis of preparing the financial statements

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.

There were no material departures from the standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition

The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or lost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

80,602

28,767

134,703

244,072

Additions

293

58,000

5,052

63,345

Disposals

-

(28,767

)

(19,225

)

(47,992

)

At 31 March 2025

80,895

58,000

120,530

259,425

DEPRECIATION

At 1 April 2024

66,465

17,030

118,280

201,775

Charge for year

2,135

1,933

5,568

9,636

Eliminated on disposal

-

(17,030

)

(18,473

)

(35,503

)

At 31 March 2025

68,600

1,933

105,375

175,908

NET BOOK VALUE

At 31 March 2025

12,295

56,067

15,155

83,517

At 31 March 2024

14,137

11,737

16,423

42,297

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

371,707

432,895

Amounts owed by participating interests

-

2,860,711

Other debtors

132

2,850

Prepayments and accrued income

37,600

68,151

409,439

3,364,607

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,558

28,516

Taxation and social security

233,443

271,784

Other creditors

5,239

10,677

Directors' current accounts

-

4,686

Accruals and deferred income

74,828

71,652

330,068

387,315

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,668

212

Deferred

tax

£

Balance at 1 April 2024

212

Provided during year

2,456

Balance at 31 March 2025

2,668

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2025

2024

£

£

Amounts due to directors

-

4,686

No interest has been charged.

10.	ULTIMATE CONTROLLING PARTY

The parent company is T M A Property Consultants Limited, a company registered in the UK. Their registered office is Suites 1 And 2, Cheviot House Beaminster, Way East, Kingston Park, Newcastle Upon Tyne, Tyne & Wear, NE3 2ER.

The ultimate controlling party is M & K Sanderson by virtue of their shareholding in T M A Property Consultants Limited.