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REGISTERED NUMBER: 05656315 (England and Wales)












Unaudited Cessation Financial Statements

for the Period 1 January 2024 to 31 January 2025

for

Equine Hoof Management Ltd

Equine Hoof Management Ltd (Registered number: 05656315)






Contents of the Financial Statements
for the Period 1 January 2024 to 31 January 2025




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 Period 1 January 2024 to 31 January 2025







DIRECTOR: R E W Lovejoy





REGISTERED OFFICE: The Old Stables
Sutton Manor Farm
Bishop's Sutton
Alresford
Hampshire
SO24 0AA





REGISTERED NUMBER: 05656315 (England and Wales)





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

Equine Hoof Management Ltd (Registered number: 05656315)

Balance Sheet
31 January 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 27,412

CURRENT ASSETS
Stocks - 1,000
Debtors 5 52,911 20,847
Cash at bank 148,056 145,850
200,967 167,697
CREDITORS
Amounts falling due within one year 6 47,775 40,903
NET CURRENT ASSETS 153,192 126,794
TOTAL ASSETS LESS CURRENT
LIABILITIES

153,192

154,206

PROVISIONS FOR LIABILITIES 7 - 6,089
NET ASSETS 153,192 148,117

CAPITAL AND RESERVES
Called up share capital 8 2 3
Capital redemption reserve 1 -
Retained earnings 153,189 148,114
SHAREHOLDERS' FUNDS 153,192 148,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 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 January 2025


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 5 March 2025 and were signed by:





R E W Lovejoy - Director


Equine Hoof Management Ltd (Registered number: 05656315)

Statement of Changes in Equity
for the Period 1 January 2024 to 31 January 2025

Called up Capital
share Retained redemption Total
capital earnings reserve equity
£    £    £    £   
Balance at 1 January 2023 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

Changes in equity
Profit for the period - 92,412 - 92,412
Other comprehensive income - (1 ) 1 -
Total comprehensive income - 92,411 1 92,412
Dividends - (87,336 ) - (87,336 )
Issue of share capital (1 ) - - (1 )
Balance at 31 January 2025 2 153,189 1 153,192

Equine Hoof Management Ltd (Registered number: 05656315)

Notes to the Financial Statements
for the Period 1 January 2024 to 31 January 2025

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.

The accounts have not been prepared on a going concern basis as it is the intention of the director to place the company into liquidation after trade ceased 31 January 2025.

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 period 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 period 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.

Equine Hoof Management Ltd (Registered number: 05656315)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 9,172 155 52,844 7,618 69,789
Additions 3,115 - - - 3,115
Disposals (12,287 ) (155 ) (52,844 ) (7,618 ) (72,904 )
At 31 January 2025 - - - - -
DEPRECIATION
At 1 January 2024 7,466 62 29,139 5,710 42,377
Charge for period 808 34 6,420 1,034 8,296
Eliminated on disposal (8,274 ) (96 ) (35,559 ) (6,744 ) (50,673 )
At 31 January 2025 - - - - -
NET BOOK VALUE
At 31 January 2025 - - - - -
At 31 December 2023 1,706 93 23,705 1,908 27,412

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 2,650 19,925
Other debtors 261 -
Directors' current accounts 50,000 -
Prepayments - 922
52,911 20,847

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade creditors 4,065 7,570
Corporation tax 35,350 23,840
VAT 4,730 7,467
Directors' current accounts - 26
Accrued expenses 3,630 2,000
47,775 40,903

7. PROVISIONS FOR LIABILITIES
2025 2023
£    £   
Deferred tax - 6,089

Equine Hoof Management Ltd (Registered number: 05656315)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 January 2025

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2024 6,089
Accelerated capital allowances (6,089 )
Balance at 31 January 2025 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £    £   
2 Ordinary £1 2 2
NIL Ordinary 'A' £1 - 1
2 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 period, total dividends of £87,336 (2023 - £93,604) were paid to the director .

R E W Lovejoy
Director
2025 2023
£ £
Amount owed (by)/to related party at the balance sheet date (50,000 ) 26

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.