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REGISTERED NUMBER: 10667227 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Hurst Warne & Partners Surveyors Limited

Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hurst Warne & Partners Surveyors Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: N J V Atkinson
W E Gelder
M T Leah
N D Pocknall
P F Richards
S C Fitch





REGISTERED OFFICE: 323 Kingston Road
Leatherhead
Surrey
KT22 7TU





REGISTERED NUMBER: 10667227 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 16,833 19,891
16,833 19,891

CURRENT ASSETS
Debtors 6 286,111 353,151
Cash at bank and in hand 259,640 368,515
545,751 721,666
CREDITORS
Amounts falling due within one year 7 186,014 261,717
NET CURRENT ASSETS 359,737 459,949
TOTAL ASSETS LESS CURRENT
LIABILITIES

376,570

479,840

PROVISIONS FOR LIABILITIES 9 4,208 4,973
NET ASSETS 372,362 474,867

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 372,262 474,767
SHAREHOLDERS' FUNDS 372,362 474,867

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Balance Sheet - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2025 and were signed on its behalf by:





N J V Atkinson - Director


Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Hurst Warne & Partners Surveyors 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of two years and six months..

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost
Office equipment - 33% on cost

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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.


Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 1,781,761
AMORTISATION
At 1 April 2024
and 31 March 2025 1,781,761
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 57,056 28,838 85,894
Additions 713 8,502 9,215
Disposals - (2,671 ) (2,671 )
At 31 March 2025 57,769 34,669 92,438
DEPRECIATION
At 1 April 2024 39,716 26,287 66,003
Charge for year 7,430 4,843 12,273
Eliminated on disposal - (2,671 ) (2,671 )
At 31 March 2025 47,146 28,459 75,605
NET BOOK VALUE
At 31 March 2025 10,623 6,210 16,833
At 31 March 2024 17,340 2,551 19,891

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 258,208 317,628
Other debtors 27,903 35,523
286,111 353,151

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 57,491 27,549
Taxation and social security 100,276 123,874
Other creditors 28,247 110,294
186,014 261,717

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25 31.3.24
£    £   
Within one year 85,083 85,438
Between one and five years 189,680 265,758
274,763 351,196

Hurst Warne & Partners Surveyors Limited (Registered number: 10667227)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 4,208 4,973

Deferred
tax
£   
Balance at 1 April 2024 4,973
Accelerated capital allowances (765 )
Balance at 31 March 2025 4,208

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100