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Registered number: 08762517










FB & PM HARDWICK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
FB & PM HARDWICK LIMITED
REGISTERED NUMBER: 08762517

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
1,507,102
1,381,883

  
1,507,102
1,381,883

Current assets
  

Debtors: amounts falling due within one year
 6 
69,611
69,771

Cash at bank and in hand
 7 
184
77

  
69,795
69,848

Creditors: amounts falling due within one year
 8 
(65,033)
(48,628)

Net current assets
  
 
 
4,762
 
 
21,220

Total assets less current liabilities
  
1,511,864
1,403,103

Creditors: amounts falling due after more than one year
 9 
(325,000)
(325,000)

  

Net assets
  
1,186,864
1,078,103


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
1,186,764
1,078,003

  
1,186,864
1,078,103


Page 1

 
FB & PM HARDWICK LIMITED
REGISTERED NUMBER: 08762517
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




F B Hardwick
Director

Date: 16 April 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
FB & PM HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

FB & PM Hardwick Limited is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Kestrel House, Garth Road, Morden, Surrey, SM4 4LP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3

 
FB & PM HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 4

 
FB & PM HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
10,000



At 31 December 2024

10,000



Amortisation


At 1 January 2024
10,000



At 31 December 2024

10,000



Net book value



At 31 December 2024
-



At 31 December 2023
-




5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2024
1,381,883


Additions
287,347


Disposals
(162,128)



At 31 December 2024
1,507,102




Page 5

 
FB & PM HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
69,611
69,771

69,611
69,771



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
184
77

184
77



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
63,641
47,133

Accruals and deferred income
1,392
1,495

65,033
48,628



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Share capital treated as debt
325,000
325,000

325,000
325,000


Page 6

 
FB & PM HARDWICK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Share capital

2024
2023
£
£
Shares classified as equity

Allotted, called up and fully paid



50 (2023 - 50) Ordinary A shares of £1.00 each
50
50
50 (2023 - 50) Ordinary B shares of £1.00 each
50
50

100

100

2024
2023
£
£
Shares classified as debt

Allotted, called up and fully paid



325,000 (2023 - 325,000) Redeemable shares of £1.00 each
325,000
325,000


 
Page 7