HARTLEY AND CURRAN LTD

HARTLEY AND CURRAN LTD - Company Information

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Registered Number
10222840
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2022

HARTLEY AND CURRAN LTD

Company Information
for the year from 1 November 2021 to 31 October 2022


Directors	William Bennett
	Jennifer Bennett


Registered Address	Newbarn Manor Road
	Whitchurch On Thames
	Reading
	RG8 7EW


Registered Number	10222840 (England and Wales)

HARTLEY AND CURRAN LTD

Balance Sheet as at
31 October 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	5		891,281		891,348
			891,281		891,348
Current assets
Debtors	6	18,678		4,871
Cash at bank and on hand		16,226		200
		34,904		5,071
Creditors amounts falling due within one year	7	(158,936)		(140,020)
Net current assets (liabilities)			(124,032)		(134,949)
Total assets less current liabilities			767,249		756,399
Creditors amounts falling due after one year	8		(500,013)		(500,773)
Provisions for liabilities	9		(65,875)		(50,078)
Net assets			201,361		205,548
Capital and reserves
Called up share capital			100		100
Revaluation reserve			197,421		213,218
Profit and loss account			3,840		(7,770)
Shareholders' funds			201,361		205,548

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 25 July 2023, and are signed on its behalf by:

William Bennett
Director
Registered Company No. 10222840

HARTLEY AND CURRAN LTD

Notes to the Financial Statements
for the year ended 31 October 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Turnover policy
	Turnover comprises the fair value of the rentals received or receivable. The company recognises rental income on an accruals basis.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Office Equipment	-	3

	Investment property policy
	Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

	Taxation policy
	The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	Employee information


		2022		2021
	Average number of employees during the year	2		2

5.	Property, plant and equipment

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 21	891,014	582	3,497	895,093
At 31 October 22	891,014	582	3,497	895,093
Depreciation and impairment
At 01 November 21	-	248	3,497	3,745
Charge for year	-	67	-	67
At 31 October 22	-	315	3,497	3,812
Net book value
At 31 October 22	891,014	267	-	891,281
At 31 October 21	891,014	334	-	891,348

6.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	125	1,980
Other debtors	18,190	2,500
Prepayments and accrued income	363	391
Total	18,678	4,871


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	77,194	71,281
Bank borrowings and overdrafts	79,492	66,579
Accrued liabilities and deferred income	2,250	2,160
Total	158,936	140,020


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors after one year

	2022	2021
	£	£
Bank borrowings and overdrafts	500,013	500,773
Total	500,013	500,773

9.	Provisions for liabilities

	2022	2021
	£	£
Net deferred tax liability (asset)	65,875	50,078
Total	65,875	50,078