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REGISTERED NUMBER: 06450460 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

S M Hatcher Limited
Trading as
Poplars Avenue Post Office

S M Hatcher Limited (Registered number: 06450460)
Trading as Poplars Avenue Post Office






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


S M Hatcher Limited
Trading as Poplars Avenue Post Office

Company Information
for the Year Ended 31 March 2025







DIRECTOR: S M Hatcher





SECRETARY: Mrs T L Hatcher





REGISTERED OFFICE: 125 Poplars Avenue
Orford
Warrington
Cheshire
WA2 9LW





REGISTERED NUMBER: 06450460 (England and Wales)





ACCOUNTANTS: Nick Brajkovich Limited
Chartered Accountants
29 Withers Avenue
Warrington
Cheshire
WA2 8EU

S M Hatcher Limited (Registered number: 06450460)
Trading as Poplars Avenue Post Office

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,196 1,281
2,196 1,281

CURRENT ASSETS
Stocks 15,995 14,692
Debtors 6 1,845 4,325
Cash at bank and in hand 10,327 4,107
28,167 23,124
CREDITORS
Amounts falling due within one year 7 8,782 10,394
NET CURRENT ASSETS 19,385 12,730
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,581

14,011

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 21,579 14,009
SHAREHOLDERS' FUNDS 21,581 14,011

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 director acknowledges his 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.

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 director and authorised for issue on 23 May 2025 and were signed by:



S M Hatcher - Director


S M Hatcher Limited (Registered number: 06450460)
Trading as Poplars Avenue Post Office

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

1. STATUTORY INFORMATION

S M Hatcher 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 2008, is being amortised evenly over its estimated useful life of ten years.

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 - 20% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

S M Hatcher Limited (Registered number: 06450460)
Trading as Poplars Avenue Post Office

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 198,000
AMORTISATION
At 1 April 2024
and 31 March 2025 198,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 16,745 1,023 17,768
Additions - 1,566 1,566
At 31 March 2025 16,745 2,589 19,334
DEPRECIATION
At 1 April 2024 15,465 1,022 16,487
Charge for year 260 391 651
At 31 March 2025 15,725 1,413 17,138
NET BOOK VALUE
At 31 March 2025 1,020 1,176 2,196
At 31 March 2024 1,280 1 1,281

S M Hatcher Limited (Registered number: 06450460)
Trading as Poplars Avenue Post Office

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

6. DEBTORS
31.3.25 31.3.24
£    £   
Amounts falling due within one year:
Trade debtors 1,407 1,629
Other debtors 438 413
1,845 2,042

Amounts falling due after more than one year:
Other debtors - 2,283

Aggregate amounts 1,845 4,325

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 4 810
Trade creditors 4,793 4,792
Taxation and social security 3,635 4,709
Other creditors 350 83
8,782 10,394