1 April 2024 false No description of principal activity Taxfiler 2024.6 SC377044business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC3770442024-03-31 SC3770442024-04-012025-03-31 SC377044business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC377044business:FilletedAccounts2024-04-012025-03-31 SC3770442025-03-31 SC377044business:Director12024-04-012025-03-31 SC377044business:Director22024-04-012025-03-31 SC377044business:RegisteredOffice2024-04-012025-03-31 SC3770442024-03-31 SC377044core:WithinOneYear2025-03-31 SC377044core:WithinOneYear2024-03-31 SC377044core:AfterOneYear2025-03-31 SC377044core:AfterOneYear2024-03-31 SC377044core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC377044core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC377044core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC377044core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC377044core:PreviouslyStatedAmount2025-03-31 SC377044core:PreviouslyStatedAmount2024-03-31 SC377044business:SmallEntities2024-04-012025-03-31 SC377044countries:Scotland2024-04-012025-03-31 SC377044core:MotorVehicles2024-04-012025-03-31 SC377044core:MotorVehicles2024-03-31 SC377044core:MotorVehicles2025-03-31 SC377044business:Director112024-04-012025-03-31 SC377044business:Director112024-03-31 SC377044business:Director112025-03-31 SC377044business:Director222024-04-012025-03-31 SC377044business:Director222024-03-31 SC377044business:Director222025-03-31 SC3770442023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC377044 (Scotland)
A Hunter Builders (Scotland) Limited Unaudited accounts for the year ended 31 March 2025
A Hunter Builders (Scotland) Limited Unaudited accounts Contents
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A Hunter Builders (Scotland) Limited Company Information for the year ended 31 March 2025
Directors
Alan Hunter Patricia Hunter
Company Number
SC377044 (Scotland)
Registered Office
"The Summerhouse" 29A Kenilworth Road Bridge of Allan Stirling FK9 4EH Scotland
Accountants
Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A Hunter Builders (Scotland) Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A Hunter Builders (Scotland) Limited for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Bridge of Allan Enterprise Ltd Chartered Accountants "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH 18 June 2025
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A Hunter Builders (Scotland) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
7,322 
Current assets
Debtors
18,916 
11,630 
Cash at bank and in hand
13,494 
34,217 
32,410 
45,847 
Creditors: amounts falling due within one year
(19,517)
(16,588)
Net current assets
12,893 
29,259 
Total assets less current liabilities
12,893 
36,581 
Creditors: amounts falling due after more than one year
(6,690)
(16,957)
Provisions for liabilities
Deferred tax
(1,252)
(2,643)
Net assets
4,951 
16,981 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,851 
16,881 
Shareholders' funds
4,951 
16,981 
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 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 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 of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by
Alan Hunter Director Company Registration No. SC377044
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A Hunter Builders (Scotland) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
A Hunter Builders (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC377044. The registered office is "The Summerhouse", 29A Kenilworth Road , Bridge of Allan , Stirling , FK9 4EH, Scotland.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, in relation to building and construction services excluding discounts, rebates, value added tax and other sales taxes.
Government grants
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate. Job Retention Scheme grants relates to staff that have been furloughed due to Covid-19.
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:
Motor vehicles
25% per annum on cost straight line basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Hire purchase
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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A Hunter Builders (Scotland) Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
21,965 
At 31 March 2025
21,965 
Depreciation
At 1 April 2024
14,643 
Charge for the year
7,322 
At 31 March 2025
21,965 
Net book value
At 31 March 2025
- 
At 31 March 2024
7,322 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
11,899 
11,630 
Other debtors
7,017 
- 
18,916 
11,630 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,000 
6,000 
VAT
314 
842 
Obligations under finance leases and hire purchase contracts
4,268 
4,267 
Taxes and social security
3,085 
- 
Loans from directors
- 
1,479 
Accruals
5,850 
4,000 
19,517 
16,588 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,000 
7,000 
Obligations under finance leases and hire purchase contracts
5,690 
9,957 
6,690 
16,957 
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A Hunter Builders (Scotland) Limited Notes to the Accounts for the year ended 31 March 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Alan Hunter
Loan to directors
3,509 
- 
3,509 
- 
Patricia Hunter
Loan to directors
3,507 
- 
3,507 
- 
7,016 
- 
7,016 
- 
The loan accounts were repaid on the 30th April 2025.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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