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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
Page
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Hubert Child Limited Company Information for the year ended 31 March 2025
Director
N Strover
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
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Hubert Child Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
719 
1,980 
Current assets
Debtors
4,579 
4,766 
Investments
2,532 
4,993 
Cash at bank and in hand
180,826 
215,341 
187,937 
225,100 
Creditors: amounts falling due within one year
(29,125)
(21,978)
Net current assets
158,812 
203,122 
Net assets
159,531 
205,102 
Capital and reserves
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
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Hubert Child Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
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
Investments in shares are included at fair value.
Pension costs
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.
Leased assets
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.
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Hubert Child Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
5,045 
At 31 March 2025
5,045 
Depreciation
At 1 April 2024
3,065 
Charge for the year
1,261 
At 31 March 2025
4,326 
Net book value
At 31 March 2025
719 
At 31 March 2024
1,980 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,638 
1,822 
Amounts falling due after more than one year
Other debtors
2,941 
2,944 
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 
7,632 
12,211 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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