Haute Deco Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 02842558 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

HAUTE DECO LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M Swannell

SECRETARY:

P G Swannell

REGISTERED OFFICE:

556 Kings Road

London

SW6 2DZ

REGISTERED NUMBER:

02842558 (England and Wales)

ACCOUNTANTS:

CLS Accountants Limited

Chartered Certified Accountants

2 Rythe Close

Esher

Surrey

KT10 9DD

FIXED ASSETS

Tangible assets

4

260

521

Investments

5

99,997

99,997

100,257

100,518

CURRENT ASSETS

Debtors

6

5,232

7,893

Cash at bank and in hand

352,721

394,770

357,953

402,663

CREDITORS

Amounts falling due within one year

7

138,193

181,848

NET CURRENT ASSETS

219,760

220,815

TOTAL ASSETS LESS CURRENT LIABILITIES

320,017

321,333

PROVISIONS FOR LIABILITIES

33

70

NET ASSETS

319,984

321,263

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Retained earnings

289,984

291,263

SHAREHOLDERS' FUNDS

319,984

321,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 May 2024 and were signed by:

M Swannell - Director

1.	STATUTORY INFORMATION

Haute Deco Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2022

and 31 August 2023

94,595

DEPRECIATION

At 1 September 2022

94,074

Charge for year

261

At 31 August 2023

94,335

NET BOOK VALUE

At 31 August 2023

260

At 31 August 2022

521

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2022

and 31 August 2023

99,997

NET BOOK VALUE

At 31 August 2023

99,997

At 31 August 2022

99,997

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.23

31.8.22

£

£

Trade debtors

-

195

Other debtors

5,232

7,698

5,232

7,893

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.23

31.8.22

£

£

Trade creditors

49,466

84,711

Taxation and social security

9,960

6,159

Other creditors

78,767

90,978

138,193

181,848