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Company Registration No. 4633752 (England and Wales)
A & RA HULBERT LIMITED Unaudited accounts for the year ended 31 March 2022
A & RA HULBERT LIMITED Unaudited accounts Contents
Page
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A & RA HULBERT LIMITED Company Information for the year ended 31 March 2022
Directors
Mr J A Hulbert Miss E E Hubert
Company Number
4633752 (England and Wales)
Registered Office
84 Heaton Moor Road Heaton Moor STOCKPORT Cheshire SK4 8AB UK
Accountants
Ian Afflick Chartered Accountant 336a Wellington Road North Heaton Chapel Stockport Cheshire SK4 5DA
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A & RA HULBERT LIMITED Statement of financial position as at 31 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,500 
9,000 
Tangible assets
165,556 
164,146 
170,056 
173,146 
Current assets
Inventories
22,734 
21,354 
Debtors
314 
- 
Cash at bank and in hand
8,188 
58,696 
31,236 
80,050 
Creditors: amounts falling due within one year
(41,959)
(67,394)
Net current (liabilities)/assets
(10,723)
12,656 
Total assets less current liabilities
159,333 
185,802 
Creditors: amounts falling due after more than one year
(112,916)
(122,808)
Provisions for liabilities
Deferred tax
(1,498)
(1,460)
Net assets
44,919 
61,534 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
43,919 
60,534 
Shareholders' funds
44,919 
61,534 
For the year ending 31 March 2022 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 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 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 of Directors and authorised for issue on 13 September 2022 and were signed on its behalf by
Mr J A Hulbert Director Company Registration No. 4633752
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A & RA HULBERT LIMITED Notes to the Accounts for the year ended 31 March 2022
1
Statutory information
A & RA HULBERT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 4633752. The registered office is 84 Heaton Moor Road, Heaton Moor, STOCKPORT, Cheshire, SK4 8AB, UK.
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 year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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: Freehold Land & Buildings Nil Fixtures, fittings & equipment 15% reducing balance Computer equipment 25% reducing balance
Intangible fixed assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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A & RA HULBERT LIMITED Notes to the Accounts for the year ended 31 March 2022
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2021
90,000 
At 31 March 2022
90,000 
Amortisation
At 1 April 2021
81,000 
Charge for the year
4,500 
At 31 March 2022
85,500 
Net book value
At 31 March 2022
4,500 
At 31 March 2021
9,000 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2021
160,871 
20,922 
3,609 
185,402 
Additions
- 
- 
3,233 
3,233 
At 31 March 2022
160,871 
20,922 
6,842 
188,635 
Depreciation
At 1 April 2021
3,200 
14,881 
3,175 
21,256 
Charge for the year
- 
906 
917 
1,823 
At 31 March 2022
3,200 
15,787 
4,092 
23,079 
Net book value
At 31 March 2022
157,671 
5,135 
2,750 
165,556 
At 31 March 2021
157,671 
6,041 
434 
164,146 
6
Debtors: amounts falling due within one year
2022 
2021 
£ 
£ 
Accrued income and prepayments
314 
- 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
9,512 
9,131 
Trade creditors
2,632 
- 
Taxes and social security
19,888 
27,345 
Other creditors
3,866 
16,860 
Loans from directors
3,831 
11,637 
Accruals
2,230 
2,421 
41,959 
67,394 
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A & RA HULBERT LIMITED Notes to the Accounts for the year ended 31 March 2022
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
112,916 
122,808 
9
Deferred taxation
2022 
2021 
£ 
£ 
Accelerated capital allowances
1,460 
1,460 
Other deferred taxation
38 
- 
1,498 
1,460 
2022 
2021 
£ 
£ 
Provision at start of year
1,460 
1,460 
Charged to the profit and loss account
38 
- 
Provision at end of year
1,498 
1,460 
10
Average number of employees
During the year the average number of employees was 11 (2021: 11).
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