Company Registration No. 08234037 (England and Wales)
Hubert Child Limited
Unaudited accounts
for the year ended 31 March 2025
Hubert Child Limited
Unaudited accounts
Contents
Hubert Child Limited
Company Information
for the year ended 31 March 2025
Company Number
08234037 (England and Wales)
Registered Office
28 The Spain
Petersfield
Hampshire
GU32 3LA
Accountants
Newnham & Son Ltd
School Master's House
39 College Street
Petersfield
Hampshire
GU31 4AG
Hubert Child Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
180,826
215,341
Creditors: amounts falling due within one year
(29,125)
(21,978)
Net current assets
158,812
203,122
Net assets
159,531
205,102
Called up share capital
14
14
Share premium
31,096
31,096
Profit and loss account
128,421
173,992
Shareholders' funds
159,531
205,102
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 May 2025 and were signed on its behalf by
N Strover
Director
Company Registration No. 08234037
Hubert Child Limited
Notes to the Accounts
for the year ended 31 March 2025
Hubert Child Limited is a private company, limited by shares, registered in England and Wales, registration number 08234037. The registered office is 28 The Spain, Petersfield, Hampshire, GU32 3LA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investments in shares are included at fair value.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Hubert Child Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Accrued income and prepayments
1,638
1,822
Amounts falling due after more than one year
6
Investments held as current assets
2025
2024
Listed investments
2,532
4,993
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
29,125
21,978
8
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,579
4,579
Later than one year and not later than five years
3,053
7,632
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).