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Registered number: 12281349 THE HALLEY SPACE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
THE HALLEY SPACE LIMITED
COMPANY INFORMATION
Directors | D Dias
| L B Hood
Registered number | 12281349
Registered office | C/O Aei Music Group
| Unit V, W, X, Y Reliance Wharf
| 2-10 Hertford Road
| London
| United Kingdom
| N1 5ET
Accountants | Sopher + Co LLP
| Chartered Accountants
| 5 Elstree Gate
| Elstree Way
| Borehamwood
| Hertfordshire
| WD6 1JD
THE HALLEY SPACE LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
THE HALLEY SPACE LIMITED REGISTERED NUMBER:12281349
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,561 |  | 3,971
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 167,632 |  | 124,403 |
Cash at bank and in hand |  | 39,383 |  | 7,739 |
|  | 207,015 |  | 132,142 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (1,131,767) |  | (1,103,234) |
Net current liabilities |  |  | (924,752) |  | (971,092)
Net liabilities |  |  | (923,191) |  | (967,121)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (923,291) |  | (967,221)
|  |  | (923,191) |  | (967,121)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D Dias
Director
Date: 9 June 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
THE HALLEY SPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The Halley Space Limited is a private company limited by shares incorporated in England and Wales. The registered office address is C/O Aei Music Group, Unit V, W, X, Y Reliance Wharf, 2-10 Hertford Road, London, United Kingdom, N1 5ET. The principal activity of the Company continued to be providing flexible workspaces, studios and event spaces through a membership-based model, supporting the creative and music industries. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Revenue from workspaces, studios, and event spaces is recognised in the period in which the service is provided.
| 2.3 | Pensions
Defined contribution pension plan The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 2
THE HALLEY SPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2023 - 5).
Page 3
THE HALLEY SPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 1,888 | 12,703 | 14,591
| Disposals | - | (6,778) | (6,778)
| At 31 December 2024 | 1,888 | 5,925 | 7,813
| Depreciation |  |  |
| At 1 January 2024 | 787 | 9,833 | 10,620
| Charge for the year on owned assets | 339 | 2,071 | 2,410
| Disposals | - | (6,778) | (6,778)
| At 31 December 2024 | 1,126 | 5,126 | 6,252
| Net book value |  |  |
| At 31 December 2024 | 762 | 799 | 1,561
| At 31 December 2023 | 1,101 | 2,870 | 3,971
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 87,096 | -
| Amounts owed by group undertakings | 1,019 | 1,007
| Amounts owed by associates | - | 78,332
| Other debtors | 14,046 | 32,196
| Prepayments and accrued income | 65,471 | 12,868
|  | 167,632 | 124,403
Page 4
THE HALLEY SPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 28,884 | 11,337
| Amounts owed to group undertakings | 419,172 | 361,184
| Amounts owed to associates | 656,141 | 710,202
| Other taxation and social security | - | 11,864
| Other creditors | 147 | 147
| Accruals and deferred income | 27,423 | 8,500
|  | 1,131,767 | 1,103,234
7. | Related party transactions
| The Company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. Amounts owed by and from associates are interest free and repayable on demand. These balances relate to entities in which the directors have a material interest or control.
8. | Controlling party
The ultimate parent and controlling company is AEI Ventures Limited, a company registered in England and Wales. Their registered address is C/O Aei Music Group, Unit V, W, X, Y Reliance Wharf, 2-10 Hertford Road, London, United Kingdom, N1 5ET.
Page 5