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Registered number: 12051633
Hammonds Accountancy & Payroll Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12051633
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,676 16,442
Tangible Assets 5 1,835 3,172
15,511 19,614
CURRENT ASSETS
Debtors 6 14,904 9,731
Cash at bank and in hand 70,119 74,260
85,023 83,991
Creditors: Amounts Falling Due Within One Year 7 (38,039 ) (43,764 )
NET CURRENT ASSETS (LIABILITIES) 46,984 40,227
TOTAL ASSETS LESS CURRENT LIABILITIES 62,495 59,841
NET ASSETS 62,495 59,841
CAPITAL AND RESERVES
Called up share capital 8 110 110
Income Statement 62,385 59,731
SHAREHOLDERS' FUNDS 62,495 59,841
Page 1
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For the year ending 30 September 2024 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 Income Statement.
On behalf of the board
Mrs Kirsty Hargrave
Director
14/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hammonds Accountancy & Payroll Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12051633 . The registered office is 25 Fermor Way, Crowborough, TN6 3BD.
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.

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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost less accumlated amortisation and accumulated imapirment losses. It is amortised to income statement on a straigh line basis over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 4 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment 3 years straight line
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Intangible Assets
Other
£
Cost
As at 1 October 2023 27,404
As at 30 September 2024 27,404
Amortisation
As at 1 October 2023 10,962
Provided during the period 2,766
As at 30 September 2024 13,728
Net Book Value
As at 30 September 2024 13,676
As at 1 October 2023 16,442
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 5,707 1,302 3,198 10,207
Additions - - 820 820
As at 30 September 2024 5,707 1,302 4,018 11,027
Depreciation
As at 1 October 2023 4,165 890 1,980 7,035
Provided during the period 1,267 136 754 2,157
As at 30 September 2024 5,432 1,026 2,734 9,192
Net Book Value
As at 30 September 2024 275 276 1,284 1,835
As at 1 October 2023 1,542 412 1,218 3,172
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,108 7,653
Prepayments and accrued income 1,796 2,078
14,904 9,731
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,523 12,193
Corporation tax 11,100 13,692
Other taxes and social security 2,604 5,543
VAT 6,843 7,760
Other creditors 9,400 1,314
Accruals and deferred income 2,500 2,403
Directors' loan accounts 1,069 859
38,039 43,764
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.000 each 100 100
10 Ordinary B shares of £ 1.000 each 10 10
110 110
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