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D. HUGHES ASSOCIATES LIMITED

Registered Number
09701872
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

D. HUGHES ASSOCIATES LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Mr C J Hughes
Mrs D A Hughes

Registered Address

2 Penrhos Road
Wirral
CH47 1HU

Registered Number

09701872 (England and Wales)
D. HUGHES ASSOCIATES LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,7643,455
2,7643,455
Current assets
Debtors50,78148,155
Cash at bank and on hand12,389464
63,17048,619
Creditors amounts falling due within one year4(6,340)(7,558)
Net current assets (liabilities)56,83041,061
Total assets less current liabilities59,59444,516
Net assets59,59444,516
Capital and reserves
Called up share capital22
Profit and loss account59,59244,514
Shareholders' funds59,59444,516
The financial statements were approved and authorised for issue by the Board of Directors on 20 January 2025, and are signed on its behalf by:
Mr C J Hughes
Director
Mrs D A Hughes
Director

Registered Company No. 09701872
D. HUGHES ASSOCIATES LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 239,1189,118
At 31 August 249,1189,118
Depreciation and impairment
At 01 September 235,6635,663
Charge for year691691
At 31 August 246,3546,354
Net book value
At 31 August 242,7642,764
At 31 August 233,4553,455
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,5046,728
Other creditors836830
Total6,3407,558