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REGISTERED NUMBER: 05656315 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Equine Hoof Management Ltd

Equine Hoof Management Ltd (Registered number: 05656315)






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




Page

Company Information 1

Balance Sheet 2

Statement of Changes in Equity 4

Notes to the Financial Statements 5


Equine Hoof Management Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: R E W Lovejoy





REGISTERED OFFICE: Bennett House
The Dean
Alresford
Hampshire
SO24 9BH





REGISTERED NUMBER: 05656315 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
The Old Stables
Sutton Manor Farm
Bishop's Sutton
Alresford
Hampshire
SO24 0AA

Equine Hoof Management Ltd (Registered number: 05656315)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,412 7,627

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 20,847 23,066
Cash at bank 145,850 170,020
167,697 194,086
CREDITORS
Amounts falling due within one year 6 40,903 44,594
NET CURRENT ASSETS 126,794 149,492
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,206

157,119

PROVISIONS FOR LIABILITIES 7 6,089 1,449
NET ASSETS 148,117 155,670

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 148,114 155,667
SHAREHOLDERS' FUNDS 148,117 155,670

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Equine Hoof Management Ltd (Registered number: 05656315)

Balance Sheet - continued
31 December 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 11 September 2024 and were signed by:





R E W Lovejoy - Director


Equine Hoof Management Ltd (Registered number: 05656315)

Statement of Changes in Equity
for the Year Ended 31 December 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 January 2022 3 127,268 127,271

Changes in equity
Profit for the year - 117,399 117,399
Total comprehensive income - 117,399 117,399
Dividends - (89,000 ) (89,000 )
Balance at 31 December 2022 3 155,667 155,670

Changes in equity
Profit for the year - 99,447 99,447
Total comprehensive income - 99,447 99,447
Dividends - (107,000 ) (107,000 )
Balance at 31 December 2023 3 148,114 148,117

Equine Hoof Management Ltd (Registered number: 05656315)

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

1. STATUTORY INFORMATION

Equine Hoof Management Ltd is a private company, limited by shares , registered in England and Wales. 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.
Plant and machinery - 20% reducing balance basis
Office equipment - 20% on cost
Motor vehicles - 25% reducing balance basis
Computer equipment - 33.3% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES

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

Equine Hoof Management Ltd (Registered number: 05656315)

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

4. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 7,935 155 27,844 4,756 40,690
Additions 1,237 - 25,000 2,862 29,099
At 31 December 2023 9,172 155 52,844 7,618 69,789
DEPRECIATION
At 1 January 2023 7,039 31 21,237 4,756 33,063
Charge for year 427 31 7,902 954 9,314
At 31 December 2023 7,466 62 29,139 5,710 42,377
NET BOOK VALUE
At 31 December 2023 1,706 93 23,705 1,908 27,412
At 31 December 2022 896 124 6,607 - 7,627

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,925 22,181
Prepayments 922 885
20,847 23,066

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 7,570 7,453
Corporation tax 23,840 28,092
VAT 7,467 6,851
Directors' current accounts 26 198
Accrued expenses 2,000 2,000
40,903 44,594

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 6,089 1,449

Deferred
tax
£   
Balance at 1 January 2023 1,449
Accelerated capital allowances 4,640
Balance at 31 December 2023 6,089

Equine Hoof Management Ltd (Registered number: 05656315)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2
1 Ordinary 'A' £1 1 1
3 3

The Ordinary shares carry full voting rights, entitlement to dividends and any distribution made on a winding up of the company.

The Ordinary 'A' share only carries entitlement to dividends.

Dividends may be paid to the holders of one or more classes of shares to the exclusion of the other at the director's discretion.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £93,604 (2022 - £87,000) were paid to the director .

R E W Lovejoy
Director
2023 2022
£ £
Amount owed to related party at the balance sheet date 26 198

10. ULTIMATE CONTROLLING PARTY

During the period under review the company was under the control of Mr R E W Lovejoy, the sole director and shareholder.