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Registered number: 05026406
HRJ Gould Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Allen Rose
Chartered Certified Accountants
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of HRJ Gould Limited for the year ended 31 January 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of HRJ Gould Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of HRJ Gould Limited , as a body, in accordance with the terms of our engagement letter dated 03 October 2018. Our work has been undertaken solely to prepare for your approval the accounts of HRJ Gould Limited and state those matters that we have agreed to state to the directors of HRJ Gould Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HRJ Gould Limited and its directors as a body for our work or for this report.
It is your duty to ensure that HRJ Gould Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HRJ Gould Limited . You consider that HRJ Gould Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of HRJ Gould Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
6th June 2025
Allen Rose
Chartered Certified Accountants
Parkfield House
Park Street
Stafford
ST17 4AL
Page 1
Page 2
Balance Sheet
Registered number: 05026406
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 239,841 356,187
239,841 356,187
CURRENT ASSETS
Stocks 5 70,000 80,000
Debtors 6 724,071 638,498
Cash at bank and in hand 1,490,076 1,553,261
2,284,147 2,271,759
Creditors: Amounts Falling Due Within One Year 7 (495,144 ) (431,006 )
NET CURRENT ASSETS (LIABILITIES) 1,789,003 1,840,753
TOTAL ASSETS LESS CURRENT LIABILITIES 2,028,844 2,196,940
Creditors: Amounts Falling Due After More Than One Year 8 (43,201 ) (95,178 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,250 ) (81,906 )
NET ASSETS 1,932,393 2,019,856
CAPITAL AND RESERVES
Called up share capital 11 70 70
Capital redemption reserve 30 30
Profit and Loss Account 1,932,293 2,019,756
SHAREHOLDERS' FUNDS 1,932,393 2,019,856
Page 2
Page 3
For the year ending 31 January 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J H Gould
Director
6th June 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
HRJ Gould Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05026406 . The registered office is Crab Tree Farm, Park Lane, Stockwell Heath, Rugeley, Staffordshire, WS15 3LX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2024: 26)
28 26
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 February 2024 1,608,979
Disposals (271,630 )
As at 31 January 2025 1,337,349
Depreciation
As at 1 February 2024 1,252,792
Provided during the period 79,949
Disposals (235,233 )
As at 31 January 2025 1,097,508
Net Book Value
As at 31 January 2025 239,841
As at 1 February 2024 356,187
5. Stocks
2025 2024
£ £
Stock 70,000 80,000
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Page 6
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 514,583 463,693
Amounts owed by group undertakings 35,230 8,565
Other debtors 174,258 166,240
724,071 638,498
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 51,977 53,888
Trade creditors 168,091 126,914
Other creditors 14,863 16,021
Taxation and social security 260,213 234,183
495,144 431,006
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 43,201 95,178
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 95,178 149,067
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 51,977 53,888
Later than one year and not later than five years 43,201 95,178
95,178 149,066
95,178 149,066
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 70 70
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