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Registered number: 01589858
Hiddlestone & Son Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
CACD LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01589858
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 274,751 286,776
274,751 286,776
CURRENT ASSETS
Stocks 5 6,419 11,421
Debtors 6 9,959 4,981
Cash at bank and in hand 153,449 254,717
169,827 271,119
Creditors: Amounts Falling Due Within One Year 7 (119,332 ) (252,327 )
NET CURRENT ASSETS (LIABILITIES) 50,495 18,792
TOTAL ASSETS LESS CURRENT LIABILITIES 325,246 305,568
Creditors: Amounts Falling Due After More Than One Year 8 (11,374 ) (27,047 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,471 ) (5,908 )
NET ASSETS 309,401 272,613
CAPITAL AND RESERVES
Called up share capital 9 140 140
Profit and Loss Account 309,261 272,473
SHAREHOLDERS' FUNDS 309,401 272,613
Page 1
Page 2
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Hiddlestone
Director
03/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hiddlestone & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01589858 . The registered office is Unit 2, Garth Drive, Bridgend, CF31 2AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 15% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% straight line
Computer Equipment 33% staright line
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.  
Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover the carrying amount of its assets.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 300,902 2,542 33,600 25,706
Disposals - (2,542 ) - (13,686 )
As at 30 April 2024 300,902 - 33,600 12,020
Depreciation
As at 1 May 2023 37,758 2,542 12,546 24,051
Provided during the period 5,263 - 5,264 926
Disposals - (2,542 ) - (13,685 )
As at 30 April 2024 43,021 - 17,810 11,292
Net Book Value
As at 30 April 2024 257,881 - 15,790 728
As at 1 May 2023 263,144 - 21,054 1,655
Computer Equipment Total
£ £
Cost
As at 1 May 2023 1,732 364,482
Disposals - (16,228 )
As at 30 April 2024 1,732 348,254
Depreciation
As at 1 May 2023 809 77,706
Provided during the period 571 12,024
Disposals - (16,227 )
As at 30 April 2024 1,380 73,503
Net Book Value
As at 30 April 2024 352 274,751
As at 1 May 2023 923 286,776
5. Stocks
2024 2023
£ £
Stock 6,419 11,421
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,978 2,000
Other debtors 2,981 2,981
9,959 4,981
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 62,953 90,848
Bank loans and overdrafts 10,225 9,973
Other creditors 27,764 125,295
Taxation and social security 18,390 26,211
119,332 252,327
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,374 21,595
Taxation and social security - 5,452
11,374 27,047
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 140 140
Page 5