1 April 2023 false No description of principal activity Taxfiler 2024.5 4633752business:PrivateLimitedCompanyLtd2023-04-012024-03-31 46337522023-03-31 46337522023-04-012024-03-31 4633752business:AuditExemptWithAccountantsReport2023-04-012024-03-31 4633752business:FilletedAccounts2023-04-012024-03-31 46337522024-03-31 4633752business:Director12023-04-012024-03-31 4633752business:Director22023-04-012024-03-31 4633752business:RegisteredOffice2023-04-012024-03-31 46337522023-03-31 4633752core:WithinOneYear2024-03-31 4633752core:WithinOneYear2023-03-31 4633752core:AfterOneYear2024-03-31 4633752core:AfterOneYear2023-03-31 4633752core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 4633752core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 4633752core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 4633752core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 4633752core:PreviouslyStatedAmount2024-03-31 4633752core:PreviouslyStatedAmount2023-03-31 4633752business:SmallEntities2023-04-012024-03-31 4633752countries:EnglandWales2023-04-012024-03-31 4633752core:IntangibleAssetsOtherThanGoodwill2023-03-31 4633752core:IntangibleAssetsOtherThanGoodwill2024-03-31 4633752core:LandBuildings2023-03-31 4633752core:FurnitureFittings2023-03-31 4633752core:ComputerEquipment2023-03-31 4633752core:LandBuildings2023-04-012024-03-31 4633752core:FurnitureFittings2023-04-012024-03-31 4633752core:ComputerEquipment2023-04-012024-03-31 4633752core:LandBuildings2024-03-31 4633752core:FurnitureFittings2024-03-31 4633752core:ComputerEquipment2024-03-31 4633752core:AcceleratedTaxDepreciationDeferredTax2024-03-31 4633752core:AcceleratedTaxDepreciationDeferredTax2023-03-31 46337522022-03-31 46337522022-04-012023-03-31 4633752business:OrdinaryShareClass12023-04-012024-03-31 4633752business:OrdinaryShareClass12022-04-012023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 4633752 (England and Wales)
A & RA HULBERT LIMITED Unaudited accounts for the year ended 31 March 2024
A & RA HULBERT LIMITED Unaudited accounts Contents
Page
- 2 -
A & RA HULBERT LIMITED Company Information for the year ended 31 March 2024
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 4NZ UK
Accountants
Ian Afflick 61Tatton Road North Heaton Moor Stockport Cheshire SK4 4QX
- 3 -
A & RA HULBERT LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
164,115 
164,286 
Current assets
Inventories
21,117 
24,940 
Debtors
133 
165 
Cash at bank and in hand
20,927 
13,066 
42,177 
38,171 
Creditors: amounts falling due within one year
(60,257)
(46,928)
Net current liabilities
(18,080)
(8,757)
Total assets less current liabilities
146,035 
155,529 
Creditors: amounts falling due after more than one year
(98,441)
(105,456)
Provisions for liabilities
Deferred tax
(1,224)
(1,546)
Net assets
46,370 
48,527 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
45,370 
47,527 
Shareholders' funds
46,370 
48,527 
For the year ending 31 March 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 30 July 2024 and were signed on its behalf by
Mr J A Hulbert Director Company Registration No. 4633752
- 4 -
A & RA HULBERT LIMITED Notes to the Accounts for the year ended 31 March 2024
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 4NZ, 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.
- 5 -
A & RA HULBERT LIMITED Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
90,000 
At 31 March 2024
90,000 
Amortisation
At 1 April 2023
90,000 
At 31 March 2024
90,000 
Net book value
At 31 March 2024
- 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
160,871 
20,922 
7,093 
188,886 
Additions
- 
542 
1,297 
1,839 
Disposals
- 
- 
(1,111)
(1,111)
At 31 March 2024
160,871 
21,464 
7,279 
189,614 
Depreciation
At 1 April 2023
3,200 
16,558 
4,842 
24,600 
Charge for the year
- 
654 
731 
1,385 
On disposals
- 
- 
(486)
(486)
At 31 March 2024
3,200 
17,212 
5,087 
25,499 
Net book value
At 31 March 2024
157,671 
4,252 
2,192 
164,115 
At 31 March 2023
157,671 
4,364 
2,251 
164,286 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
133 
165 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,512 
9,512 
Trade creditors
3,839 
4,741 
Taxes and social security
16,030 
14,451 
Loans from directors
29,225 
10,920 
Accruals
1,651 
7,304 
60,257 
46,928 
- 6 -
A & RA HULBERT LIMITED Notes to the Accounts for the year ended 31 March 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
98,441 
105,456 
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
1,224 
1,546 
2024 
2023 
£ 
£ 
Provision at start of year
1,546 
1,498 
(Credited)/charged to the profit and loss account
(322)
48 
Provision at end of year
1,224 
1,546 
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
11
Average number of employees
During the year the average number of employees was 10 (2023: 10).
- 7 -