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REGISTERED NUMBER: 04095352 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

PETER HATTERSLEY & PARTNERS LIMITED

PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PETER HATTERSLEY & PARTNERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: J Shawcross
A P Tyrrell
G W Fennah





SECRETARY: J Shawcross





REGISTERED OFFICE: The Motorworks
Chestergate
Macclesfield
SK11 6DU





REGISTERED NUMBER: 04095352 (England and Wales)





ACCOUNTANTS: Strathmore Accountants Limited
3rd Floor, Ivy Mill,
Crown Street,
Failsworth
Manchester
M35 9BG

PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 243,914 303,695
Tangible assets 5 45,429 63,267
289,343 366,962

CURRENT ASSETS
Debtors 6 949,835 939,715
Cash at bank and in hand 436,781 534,487
1,386,616 1,474,202
CREDITORS
Amounts falling due within one year 7 (1,186,651 ) (1,347,321 )
NET CURRENT ASSETS 199,965 126,881
TOTAL ASSETS LESS CURRENT
LIABILITIES

489,308

493,843

CREDITORS
Amounts falling due after more than one
year

8

(157,866

)

(218,135

)
NET ASSETS 331,442 275,708

CAPITAL AND RESERVES
Called up share capital 250,000 250,000
Retained earnings 81,442 25,708
SHAREHOLDERS' FUNDS 331,442 275,708

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)

BALANCE SHEET - continued
31 AUGUST 2024


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 Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:




J Shawcross - Director A P Tyrrell - Director




G W Fennah - Director


PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Peter Hattersley & Partners Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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.

PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 September 2023
and 31 August 2024 597,796
AMORTISATION
At 1 September 2023 294,101
Charge for year 59,781
At 31 August 2024 353,882
NET BOOK VALUE
At 31 August 2024 243,914
At 31 August 2023 303,695

PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£ £ £ £
COST
At 1 September 2023 2,046 56,694 105,168 163,908
Additions 875 - - 875
At 31 August 2024 2,921 56,694 105,168 164,783
DEPRECIATION
At 1 September 2023 818 11,339 88,484 100,641
Charge for year 585 11,338 6,790 18,713
At 31 August 2024 1,403 22,677 95,274 119,354
NET BOOK VALUE
At 31 August 2024 1,518 34,017 9,894 45,429
At 31 August 2023 1,228 45,355 16,684 63,267

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 September 2023
and 31 August 2024 56,694 20,454 77,148
DEPRECIATION
At 1 September 2023 11,339 8,182 19,521
Charge for year 11,338 4,090 15,428
At 31 August 2024 22,677 12,272 34,949
NET BOOK VALUE
At 31 August 2024 34,017 8,182 42,199
At 31 August 2023 45,355 12,272 57,627

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 693,564 708,050
PHP North West Ltd loan 251,106 216,665
Prepayments and accrued income 5,165 15,000
949,835 939,715

PETER HATTERSLEY & PARTNERS LIMITED (REGISTERED NUMBER: 04095352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 10,098 9,848
Other loans 73,654 38,656
Hire purchase contracts 7,559 11,351
Trade creditors 879,001 1,054,230
Tax 64,538 62,548
Social security and other taxes 13,619 10,576
PHHL Ltd loan 1,300 1,300
Directors' current accounts - 61,000
Accruals and deferred income 136,882 97,812
1,186,651 1,347,321

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans - 1-2 years 8,017 18,281
Other loans - 1-2 years 111,374 153,824
Hire purchase contracts 38,475 46,030
157,866 218,135