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Company Registration No. 04751217 (England and Wales)
Hugh Cairns Accountant Limited Unaudited accounts for the year ended 30 April 2024
Hugh Cairns Accountant Limited Unaudited accounts Contents
Page
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Hugh Cairns Accountant Limited Company Information for the year ended 30 April 2024
Directors
Hugh G D Cairns Jean A Cairns
Secretary
Hugh G D Cairns
Company Number
04751217 (England and Wales)
Registered Office
Flat 11, Beechwood Court Holme Road Manchester M20 2UA United Kingdom
Accountants
Hugh Cairns Accountant Limited 11 Beechwood Court Holme Road Manchester M20 2UA
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Hugh Cairns Accountant Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
- 
527 
Cash at bank and in hand
1,908 
3,037 
1,908 
3,564 
Creditors: amounts falling due within one year
(908)
(6,404)
Net current assets/(liabilities)
1,000 
(2,840)
Net assets/(liabilities)
1,000 
(2,840)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
998 
(2,842)
Shareholders' funds
1,000 
(2,840)
For the year ending 30 April 2024 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 1 May 2024 and were signed on its behalf by
Hugh G D Cairns Director Company Registration No. 04751217
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Hugh Cairns Accountant Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Hugh Cairns Accountant Limited is a private company, limited by shares, registered in England and Wales, registration number 04751217. The registered office is Flat 11, Beechwood Court, Holme Road, Manchester, M20 2UA, United Kingdom.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Computer equipment
33.3%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
10,000 
At 30 April 2024
10,000 
Amortisation
At 1 May 2023
10,000 
At 30 April 2024
10,000 
Net book value
At 30 April 2024
- 
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Hugh Cairns Accountant Limited Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2023
659 
At 30 April 2024
659 
Depreciation
At 1 May 2023
659 
At 30 April 2024
659 
Net book value
At 30 April 2024
- 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
400 
Other debtors
- 
127 
- 
527 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
871 
- 
Other creditors
29 
- 
Loans from directors
8 
6,404 
908 
6,404 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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