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2023-11-30
COMPANY REGISTRATION NUMBER:
00912582
Heathrow Messenger Service Limited |
|
Filleted Unaudited Financial Statements |
|
Heathrow Messenger Service Limited |
|
Year ended 30 November 2023
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements |
1 |
|
|
Statement of financial position |
2 to 3 |
|
|
Accounting policies |
4 to 6 |
|
|
Notes to the financial statements |
7 to 8 |
|
|
Heathrow Messenger Service Limited |
|
Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of
Heathrow Messenger Service Limited |
|
Year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Heathrow Messenger Service Limited for the year ended 30 November 2023, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.
PORTER GARLAND
Chartered accountants
Communication House
Victoria Avenue
Camberley
Surrey
GU15 3HX
3 April 2024
Heathrow Messenger Service Limited |
|
Statement of Financial Position |
|
30 November 2023
Fixed assets
Tangible assets |
4 |
|
43,246 |
|
43,834 |
|
|
|
|
|
|
Current assets
Debtors |
5 |
88,088 |
|
93,477 |
|
Cash at bank and in hand |
51,330 |
|
57,655 |
|
|
--------- |
|
--------- |
|
|
139,418 |
|
151,132 |
|
|
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
62,381 |
|
70,240 |
|
|
--------- |
|
--------- |
|
Net current assets |
|
77,037 |
|
80,892 |
|
|
--------- |
|
--------- |
Total assets less current liabilities |
|
120,283 |
|
124,726 |
|
|
|
|
|
|
Provisions |
|
3,506 |
|
5,050 |
|
|
--------- |
|
--------- |
Net assets |
|
116,777 |
|
119,676 |
|
|
--------- |
|
--------- |
|
|
|
|
|
Capital and reserves
Called up share capital |
|
750 |
|
750 |
Share premium account |
|
10,750 |
|
10,750 |
Capital redemption reserve |
|
250 |
|
250 |
Profit and loss account |
|
105,027 |
|
107,926 |
|
|
--------- |
|
--------- |
Shareholders funds |
|
116,777 |
|
119,676 |
|
|
--------- |
|
--------- |
|
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2023 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 year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
Heathrow Messenger Service Limited |
|
Statement of Financial Position (continued) |
|
30 November 2023
These financial statements were approved by the
board of directors
and authorised for issue on
3 April 2024
, and are signed on behalf of the board by:
Company registration number:
00912582
Heathrow Messenger Service Limited |
|
Year ended 30 November 2023
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss account. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit and loss account.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover comprises the value of sales (net of VAT, similar taxes and trade discounts) of goods and services provided in the normal course of business. Turnover is recognised by reference to the invoice date as this is the point at which the risks and rewards pass to the customer.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Plant & Machinery |
- |
15% reducing balance |
|
Fixtures & Fittings |
- |
15% reducing balance |
|
Motor Vehicles |
- |
25% reducing balance |
|
Equipment |
- |
25% straight line |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Heathrow Messenger Service Limited |
|
Notes to the Financial Statements |
|
Year ended 30 November 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Office 2, The Mill, Horton Road, Stanwell Moor, Middlesex, TW19 6BJ.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Employee numbers
The average number of persons employed by the company during the year amounted to
12
(2022:
13
).
4.
Tangible assets
|
Plant and machinery |
Fixtures and fittings |
Motor vehicles |
Equipment |
Total |
|
£ |
£ |
£ |
£ |
£ |
Cost |
|
|
|
|
|
At 1 December 2022 |
6,421 |
3,206 |
59,343 |
10,281 |
79,251 |
Additions |
5,892 |
424 |
8,500 |
583 |
15,399 |
Disposals |
– |
– |
(
16,332) |
(
4,900) |
(
21,232) |
|
-------- |
------- |
-------- |
-------- |
-------- |
At 30 November 2023 |
12,313 |
3,630 |
51,511 |
5,964 |
73,418 |
|
-------- |
------- |
-------- |
-------- |
-------- |
Depreciation |
|
|
|
|
|
At 1 December 2022 |
190 |
3,127 |
26,127 |
5,973 |
35,417 |
Charge for the year |
1,365 |
54 |
7,616 |
805 |
9,840 |
Disposals |
– |
– |
(
11,808) |
(
3,277) |
(
15,085) |
|
-------- |
------- |
-------- |
-------- |
-------- |
At 30 November 2023 |
1,555 |
3,181 |
21,935 |
3,501 |
30,172 |
|
-------- |
------- |
-------- |
-------- |
-------- |
Carrying amount |
|
|
|
|
|
At 30 November 2023 |
10,758 |
449 |
29,576 |
2,463 |
43,246 |
|
-------- |
------- |
-------- |
-------- |
-------- |
At 30 November 2022 |
6,231 |
79 |
33,216 |
4,308 |
43,834 |
|
-------- |
------- |
-------- |
-------- |
-------- |
|
|
|
|
|
|
5.
Debtors
|
2023 |
2022 |
|
£ |
£ |
Trade debtors |
59,707 |
66,213 |
Other debtors |
28,381 |
27,264 |
|
-------- |
-------- |
|
88,088 |
93,477 |
|
-------- |
-------- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2023 |
2022 |
|
£ |
£ |
Trade creditors |
4,027 |
2,898 |
Social security and other taxes |
37,004 |
43,572 |
Other creditors |
21,350 |
23,770 |
|
-------- |
-------- |
|
62,381 |
70,240 |
|
-------- |
-------- |
|
|
|
7.
Other financial commitments
The company had total guarantees and commitments at the year end of £72,904 (2022: £82,188).
8.
Directors' advances, credits and guarantees
The directors loan account is not disclosed as permitted under Section 1A of FRS 102.