Halliwell McCreery Developments Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12689730

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	767		-
Cash at bank and in hand		1,547		553

		2,314		553
Creditors: Amounts Falling Due Within One Year	5	(118,387 )		(111,291 )

NET CURRENT ASSETS (LIABILITIES)			(116,073 )		(110,738 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(116,073 )		(110,738 )

NET LIABILITIES			(116,073 )		(110,738 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(116,173 )		(110,838 )

SHAREHOLDERS' FUNDS			(116,073)		(110,738)

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mrs Charlotte Garvey

Director

16 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Halliwell McCreery Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12689730 . The registered office is 5 Priestnall Road, Stockport, SK4 3HR.

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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to

prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small

group. The financial statements present information about the company as an individual entity and not about

its group.

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. Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and

subsequently measured at cost less any accumulated impairment losses. The investments are assessed for

impairment at each reporting date and any impairment losses or reversals of impairment losses are

recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating

policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm

interest and where the company has significant influence. The company considers that it has significant

influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement

are classified as jointly controlled entities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	767	-

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	29,318	19,467
Other creditors	89,069	91,824

	118,387	111,291

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Halliwell McCreery Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

Creditors include loans of £117,593 (2024: £107,992) relating to the directors and entities related to them.

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