1 August 2024 false No description of principal activity Taxfiler 2024.6 SC705331business:PrivateLimitedCompanyLtd2024-08-012025-03-31 SC7053312024-07-31 SC7053312024-08-012025-03-31 SC705331business:AuditExemptWithAccountantsReport2024-08-012025-03-31 SC705331business:FilletedAccounts2024-08-012025-03-31 SC7053312025-03-31 SC705331business:Director12024-08-012025-03-31 SC705331business:RegisteredOffice2024-08-012025-03-31 SC7053312024-07-31 SC705331core:WithinOneYear2025-03-31 SC705331core:WithinOneYear2024-07-31 SC705331core:AfterOneYear2025-03-31 SC705331core:AfterOneYear2024-07-31 SC705331core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC705331core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC705331core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC705331core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC705331core:PreviouslyStatedAmount2025-03-31 SC705331core:PreviouslyStatedAmount2024-07-31 SC705331business:SmallEntities2024-08-012025-03-31 SC705331countries:Scotland2024-08-012025-03-31 SC705331core:PlantMachinery2024-08-012025-03-31 SC705331core:MotorVehicles2024-08-012025-03-31 SC705331core:FurnitureFittings2024-08-012025-03-31 SC705331core:ComputerEquipment2024-08-012025-03-31 SC705331core:PlantMachinery2024-07-31 SC705331core:MotorVehicles2024-07-31 SC705331core:FurnitureFittings2024-07-31 SC705331core:ComputerEquipment2024-07-31 SC705331core:PlantMachinery2025-03-31 SC705331core:MotorVehicles2025-03-31 SC705331core:FurnitureFittings2025-03-31 SC705331core:ComputerEquipment2025-03-31 SC7053312023-08-012024-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC705331 (Scotland)
HALA HOLDINGS LIMITED Unaudited accounts for the period from 1 August 2024 to 31 March 2025
HALA HOLDINGS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HALA HOLDINGS LIMITED Company Information for the period from 1 August 2024 to 31 March 2025
Director
Samir Almafalani
Company Number
SC705331 (Scotland)
Registered Office
C/O AVID ACCOUNTANTS, 21 BLYTHSWOOD SQUARE GLASGOW G2 4BL SCOTLAND
Accountants
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL
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HALA HOLDINGS LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
28,955 
40,413 
Current assets
Inventories
127,209 
127,209 
Debtors
5
15,000 
15,733 
Cash at bank and in hand
750 
2,062 
142,959 
145,004 
Creditors: amounts falling due within one year
6
(22,038)
(8,678)
Net current assets
120,921 
136,326 
Total assets less current liabilities
149,876 
176,739 
Creditors: amounts falling due after more than one year
7
(222,174)
(222,174)
Net liabilities
(72,298)
(45,435)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(72,398)
(45,535)
Shareholders' funds
(72,298)
(45,435)
For the period ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 April 2026 and were signed on its behalf by
Samir Almafalani Director Company Registration No. SC705331
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HALA HOLDINGS LIMITED Notes to the Accounts for the period from 1 August 2024 to 31 March 2025
1
Statutory information
HALA HOLDINGS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC705331. The registered office is C/O AVID ACCOUNTANTS, 21, BLYTHSWOOD SQUARE, GLASGOW, G2 4BL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2024
14,238 
25,141 
17,305 
606 
57,290 
At 31 March 2025
14,238 
25,141 
17,305 
606 
57,290 
Depreciation
At 1 August 2024
4,272 
6,962 
5,461 
182 
16,877 
Charge for the period
2,848 
5,028 
3,461 
121 
11,458 
At 31 March 2025
7,120 
11,990 
8,922 
303 
28,335 
Net book value
At 31 March 2025
7,118 
13,151 
8,383 
303 
28,955 
At 31 July 2024
9,966 
18,179 
11,844 
424 
40,413 
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HALA HOLDINGS LIMITED Notes to the Accounts for the period from 1 August 2024 to 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,000 
4,500 
Accrued income and prepayments
- 
1,233 
5,000 
5,733 
Amounts falling due after more than one year
Other debtors
10,000 
10,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,125 
6,220 
Taxes and social security
2,075 
- 
Other creditors
3,135 
2,458 
Loans from directors
14,703 
- 
22,038 
8,678 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
222,174 
222,174 
8
Average number of employees
During the period the average number of employees was 2 (2024: 2).
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