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REGISTERED NUMBER: 08708323 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 September 2024

for

Hammond & Sons, Gas Plumbing And Heating
Ltd

Hammond & Sons, Gas Plumbing And Heating
Ltd (Registered number: 08708323)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Hammond & Sons, Gas Plumbing And Heating
Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: George Hammond
George Frederick Hammond
Eileen Hammond
David Hammond





REGISTERED OFFICE: 178 Shoebury Road
Thorpe Bay
Essex
SS1 3RQ





REGISTERED NUMBER: 08708323 (England and Wales)





ACCOUNTANTS: Vellender Lewis Accountants Limited
4 Capricorn Centre
Cranes Farm Road
Basildon
Essex
SS14 3JJ

Hammond & Sons, Gas Plumbing And Heating
Ltd (Registered number: 08708323)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 31,317 36,844

CURRENT ASSETS
Stocks 8,312 -
Debtors 5 34,941 35,649
Cash in hand 468 468
43,721 36,117
CREDITORS
Amounts falling due within one year 6 68,760 65,841
NET CURRENT LIABILITIES (25,039 ) (29,724 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,278

7,120

PROVISIONS FOR LIABILITIES 5,950 7,015
NET ASSETS 328 105

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 228 5
SHAREHOLDERS' FUNDS 328 105

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 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.

Hammond & Sons, Gas Plumbing And Heating
Ltd (Registered number: 08708323)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by:




David Hammond - Director Eileen Hammond - Director




George Frederick Hammond - Director George Hammond - Director


Hammond & Sons, Gas Plumbing And Heating
Ltd (Registered number: 08708323)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Hammond & Sons, Gas Plumbing And Heating 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.

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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

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.

Hammond & Sons, Gas Plumbing And Heating
Ltd (Registered number: 08708323)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 43,346
DEPRECIATION
At 1 October 2023 6,502
Charge for year 5,527
At 30 September 2024 12,029
NET BOOK VALUE
At 30 September 2024 31,317
At 30 September 2023 36,844

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 78 2,728
Other debtors 34,863 32,921
34,941 35,649

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 24,013 23,772
Trade creditors 35,544 32,345
Taxation and social security 5,014 6,914
Other creditors 4,189 2,810
68,760 65,841