REGISTERED NUMBER: |
Unaudited Cessation Financial Statements |
for the Period 1 January 2024 to 31 January 2025 |
for |
Equine Hoof Management Ltd |
REGISTERED NUMBER: |
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: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
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 |
CURRENT ASSETS |
Stocks |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES | 7 |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital | 8 |
Capital redemption reserve |
Retained earnings |
SHAREHOLDERS' FUNDS |
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 were approved by the director and authorised for issue on |
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 |
Changes in equity |
Profit for the year | - | 99,447 | - | 99,447 |
Total comprehensive income | - |
Dividends | - | ( |
) | - | ( |
) |
Balance at 31 December 2023 |
Changes in equity |
Profit for the period | - | 92,412 | - | 92,412 |
Other comprehensive income | - | (1 | ) | - |
Total comprehensive income | - |
Dividends | - | ( |
) | - | ( |
) |
Issue of share capital | ( |
) | - | - | ( |
) |
Balance at 31 January 2025 |
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 |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
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 |
Plant and machinery | - |
Office equipment | - |
Motor vehicles | - |
Computer equipment | - |
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 |
4. | TANGIBLE FIXED ASSETS |
Plant and | Office | Motor | Computer |
machinery | equipment | vehicles | equipment | Totals |
£ | £ | £ | £ | £ |
COST |
At 1 January 2024 |
Additions |
Disposals | ( |
) | ( |
) | ( |
) | ( |
) | ( |
) |
At 31 January 2025 |
DEPRECIATION |
At 1 January 2024 |
Charge for period |
Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) | ( |
) |
At 31 January 2025 |
NET BOOK VALUE |
At 31 January 2025 |
At 31 December 2023 |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2025 | 2023 |
£ | £ |
Trade debtors |
Other debtors |
Directors' current accounts | 50,000 | - |
Prepayments |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2025 | 2023 |
£ | £ |
Trade creditors |
Corporation tax |
VAT | 4,730 | 7,467 |
Directors' current accounts | - | 26 |
Accrued expenses |
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 |
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: | £ | £ |
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. |