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HENCHER ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






HENCHER ASSOCIATES LIMITED (REGISTERED NUMBER: 07788865)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HENCHER ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Dr S R Hencher





REGISTERED OFFICE: c/o Wilkinson and Partners
Moors House
11 South Hawksworth Street
ILKLEY
LS29 9DX





REGISTERED NUMBER: 07788865 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Suite 1.07
International Dev. Centre
Valley Road
Ilkley
West Yorkshire
LS29 8AL

HENCHER ASSOCIATES LIMITED (REGISTERED NUMBER: 07788865)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 259 1,383

CURRENT ASSETS
Debtors 5 246,904 166,874
Cash at bank 211,840 195,570
458,744 362,444
CREDITORS
Amounts falling due within one year 6 53,018 25,657
NET CURRENT ASSETS 405,726 336,787
TOTAL ASSETS LESS CURRENT LIABILITIES 405,985 338,170

PROVISIONS FOR LIABILITIES 7 65 187
NET ASSETS 405,920 337,983

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 405,820 337,883
SHAREHOLDERS' FUNDS 405,920 337,983

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

HENCHER ASSOCIATES LIMITED (REGISTERED NUMBER: 07788865)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 January 2025 and were signed by:





Dr S R Hencher - Director


HENCHER ASSOCIATES LIMITED (REGISTERED NUMBER: 07788865)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Hencher Associates 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 represents net invoiced provision of services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

HENCHER ASSOCIATES LIMITED (REGISTERED NUMBER: 07788865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 26,042
DEPRECIATION
At 1 October 2023 24,659
Charge for year 1,124
At 30 September 2024 25,783
NET BOOK VALUE
At 30 September 2024 259
At 30 September 2023 1,383

5. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 66,394 16,000
Other debtors 69,901 69,901
Directors' current accounts 81,469 61,274
VAT 2,330 579
Prepayments 3,178 875
223,272 148,629

Amounts falling due after more than one year:
S455 CTA 2010 recoverable tax 23,632 18,245

Aggregate amounts 246,904 166,874

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 348 -
Tax 40,865 14,756
Accrued expenses 11,805 10,901
53,018 25,657

The director's loan account is interest free and repayable on demand.

HENCHER ASSOCIATES LIMITED (REGISTERED NUMBER: 07788865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 65 187

Deferred
tax
£   
Balance at 1 October 2023 187
Accelerated capital allowances (122 )
Balance at 30 September 2024 65

The entire provision for deferred taxation is in relation to accelerated capital allowances.

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Share capital 1 1 100 100

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Dr S R Hencher
Balance outstanding at start of year 61,274 31,137
Amounts advanced 79,195 70,637
Amounts repaid (59,000 ) (40,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 81,469 61,274

£75,000 of the directors loan account was repaid on 28 January 2025.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr S R Hencher.