IRIS Accounts Production v23.2.0.158 SC619539 director 1.2.22 31.1.23 31.1.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6195392022-01-31SC6195392023-01-31SC6195392022-02-012023-01-31SC6195392021-01-31SC6195392021-02-012022-01-31SC6195392022-01-31SC619539ns10:Originalns15:Scotland2022-02-012023-01-31SC619539ns14:PoundSterlingns10:Original2022-02-012023-01-31SC619539ns10:Originalns10:Director12022-02-012023-01-31SC619539ns10:Original2022-02-012023-01-31SC619539ns10:Original2023-01-31SC619539ns10:Originalns10:PrivateLimitedCompanyLtd2022-02-012023-01-31SC619539ns10:Originalns10:SmallEntities2022-02-012023-01-31SC619539ns10:Originalns10:AuditExempt-NoAccountantsReport2022-02-012023-01-31SC619539ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-02-012023-01-31SC619539ns10:SmallCompaniesRegimeForAccountsns10:Original2022-02-012023-01-31SC619539ns10:Originalns10:FullAccounts2022-02-012023-01-31SC619539ns10:Originalns10:RegisteredOffice2022-02-012023-01-31SC619539ns10:Original2022-01-31SC619539ns10:Originalns5:CurrentFinancialInstruments2023-01-31SC619539ns10:Originalns5:CurrentFinancialInstruments2022-01-31SC619539ns5:ShareCapitalns10:Original2023-01-31SC619539ns5:ShareCapitalns10:Original2022-01-31SC619539ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-01-31SC619539ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-01-31SC619539ns10:Original2021-02-012022-01-31SC619539ns10:Originalns5:PlantMachinery2022-01-31SC619539ns10:Originalns5:PlantMachinery2022-02-012023-01-31SC619539ns10:Originalns5:PlantMachinery2023-01-31SC619539ns10:Originalns5:PlantMachinery2022-01-31SC619539ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31SC619539ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-01-31
REGISTERED NUMBER: SC619539 (Scotland)










Unaudited Financial Statements

for the Year Ended

31 January 2023

for

HUME ENGINEERING LTD

HUME ENGINEERING LTD (REGISTERED NUMBER: SC619539)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HUME ENGINEERING LTD

Company Information
for the Year Ended 31 January 2023







DIRECTOR: P J Hume





REGISTERED OFFICE: 8 Wardneuk Court, Girdle Toll
Irvine
KA11 1RH





REGISTERED NUMBER: SC619539 (Scotland)





ACCOUNTANTS: WDM Associates
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

HUME ENGINEERING LTD (REGISTERED NUMBER: SC619539)

Balance Sheet
31 January 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 639 756

CURRENT ASSETS
Debtors 5 7,639 6,733
Cash at bank and in hand 168,980 137,377
176,619 144,110
CREDITORS
Amounts falling due within one year 6 (17,404 ) (17,609 )
NET CURRENT ASSETS 159,215 126,501
TOTAL ASSETS LESS CURRENT
LIABILITIES

159,854

127,257

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 159,754 127,157
159,854 127,257

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

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

The director acknowledges his 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.

HUME ENGINEERING LTD (REGISTERED NUMBER: SC619539)

Balance Sheet - continued
31 January 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 October 2023 and were signed by:





P J Hume - Director


HUME ENGINEERING LTD (REGISTERED NUMBER: SC619539)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Hume Engineering Ltd is a private company, limited by shares , registered in Scotland. 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.

Basic financial instruments
Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

HUME ENGINEERING LTD (REGISTERED NUMBER: SC619539)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 1,028
Additions 45
At 31 January 2023 1,073
DEPRECIATION
At 1 February 2022 272
Charge for year 162
At 31 January 2023 434
NET BOOK VALUE
At 31 January 2023 639
At 31 January 2022 756

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,321 6,415
Other debtors 318 318
7,639 6,733

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 16,780 16,985
Other creditors 624 624
17,404 17,609