IRIS Accounts Production v25.1.3.33 SC642018 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6420182023-09-30SC6420182024-09-30SC6420182023-10-012024-09-30SC6420182022-09-30SC6420182022-10-012023-09-30SC6420182023-09-30SC642018ns15:Scotland2023-10-012024-09-30SC642018ns14:PoundSterling2023-10-012024-09-30SC642018ns10:Director12023-10-012024-09-30SC642018ns10:PrivateLimitedCompanyLtd2023-10-012024-09-30SC642018ns10:SmallEntities2023-10-012024-09-30SC642018ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-30SC642018ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-30SC642018ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-30SC642018ns10:FullAccounts2023-10-012024-09-30SC64201812023-10-012024-09-30SC642018ns10:OrdinaryShareClass12023-10-012024-09-30SC642018ns10:Director22023-10-012024-09-30SC642018ns10:RegisteredOffice2023-10-012024-09-30SC642018ns5:CurrentFinancialInstruments2024-09-30SC642018ns5:CurrentFinancialInstruments2023-09-30SC642018ns5:ShareCapital2024-09-30SC642018ns5:ShareCapital2023-09-30SC642018ns5:RetainedEarningsAccumulatedLosses2024-09-30SC642018ns5:RetainedEarningsAccumulatedLosses2023-09-30SC642018ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-30SC642018ns5:PatentsTrademarksLicencesConcessionsSimilar2023-10-012024-09-30SC642018ns5:IntangibleAssetsOtherThanGoodwill2023-09-30SC642018ns5:IntangibleAssetsOtherThanGoodwill2024-09-30SC642018ns5:IntangibleAssetsOtherThanGoodwill2023-09-30SC642018ns5:PlantMachinery2023-09-30SC642018ns5:PlantMachinery2023-10-012024-09-30SC642018ns5:PlantMachinery2024-09-30SC642018ns5:PlantMachinery2023-09-30SC642018ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-30SC642018ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30SC642018ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: SC642018 (Scotland)















Financial Statements for the Year Ended 30 September 2024

for

Hurricane-Alpha Ltd

Hurricane-Alpha Ltd (Registered number: SC642018)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hurricane-Alpha Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R Whelan
Mrs Y Whelan





REGISTERED OFFICE: 2 Highfields
Dunblane
FK15 9EG





REGISTERED NUMBER: SC642018 (Scotland)






Hurricane-Alpha Ltd (Registered number: SC642018)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 85 102
Tangible assets 5 3,704 2,857
3,789 2,959

CURRENT ASSETS
Stocks 16,784 17,256
Debtors 6 3,174 1,592
Cash at bank 3,035 6,209
22,993 25,057
CREDITORS
Amounts falling due within one year 7 4,213 4,088
NET CURRENT ASSETS 18,780 20,969
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,569

23,928

PROVISIONS FOR LIABILITIES 704 543
NET ASSETS 21,865 23,385

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 21,864 23,384
SHAREHOLDERS' FUNDS 21,865 23,385

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.

Hurricane-Alpha Ltd (Registered number: SC642018)

Balance Sheet - 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 6 June 2025 and were signed on its behalf by:





R Whelan - Director


Hurricane-Alpha Ltd (Registered number: SC642018)

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

1. STATUTORY INFORMATION

Hurricane-Alpha Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

Hurricane-Alpha Ltd (Registered number: SC642018)

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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 170
AMORTISATION
At 1 October 2023 68
Charge for year 17
At 30 September 2024 85
NET BOOK VALUE
At 30 September 2024 85
At 30 September 2023 102

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 4,941
Additions 2,155
At 30 September 2024 7,096
DEPRECIATION
At 1 October 2023 2,084
Charge for year 1,308
At 30 September 2024 3,392
NET BOOK VALUE
At 30 September 2024 3,704
At 30 September 2023 2,857

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,487 1,103
Other debtors 1,687 489
3,174 1,592

Hurricane-Alpha Ltd (Registered number: SC642018)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2 2
Taxation and social security 83 1,705
Other creditors 4,128 2,381
4,213 4,088

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1.00 1 1

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Whelan.