Company No: 12076579 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Cash at bank and in hand		499		5
		499		5
Creditors: amounts falling due within one year	3	( 9,089)		( 29,375)
Net current liabilities		(8,590)		(29,370)
Total assets less current liabilities		(8,590)		(29,370)
Creditors: amounts falling due after more than one year	4	0		( 4,673)
Net liabilities		( 8,590)		( 34,043)
Capital and reserves
Called-up share capital		2		2
Profit and loss account		( 8,592 )		( 34,045 )
Total shareholders' deficit		( 8,590)		( 34,043)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Halliwell Bishop Limited (registered number: 12076579) were approved and authorised for issue by the Board of Directors on 29 April 2026. They were signed on its behalf by:

R J Gallagher Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Halliwell Bishop Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 230 Moston Lane Moston, Manchester, M40 9NS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Halliwell Bishop Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	3,507		2,707
Amounts owed to connected companies	1,500		0
Taxation and social security	352		0
Other creditors	3,730		26,668
	9,089		29,375

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

	2025		2024
	£		£
Bank loans	0		4,673

There are no amounts included above in respect of which any security has been given by the small entity.