0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 23,200 23,200 23,200 xbrli:pure xbrli:shares iso4217:GBP 08684627 2023-10-01 2024-09-30 08684627 2024-09-30 08684627 2023-09-30 08684627 2022-10-01 2023-09-30 08684627 2023-09-30 08684627 2022-09-30 08684627 bus:Director1 2023-10-01 2024-09-30 08684627 bus:Director2 2023-10-01 2024-09-30 08684627 core:WithinOneYear 2024-09-30 08684627 core:WithinOneYear 2023-09-30 08684627 core:ShareCapital 2024-09-30 08684627 core:ShareCapital 2023-09-30 08684627 core:NetGoodwill 2024-09-30 08684627 core:NetGoodwill 2023-09-30 08684627 bus:SmallEntities 2023-10-01 2024-09-30 08684627 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 08684627 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08684627 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08684627 bus:FullAccounts 2023-10-01 2024-09-30 08684627 core:AllAssociates core:AdministrativeServices 2023-10-01 2024-09-30
COMPANY REGISTRATION NUMBER: 08684627
A & S Hurn Limited
Filleted Unaudited Financial Statements
30 September 2024
A & S Hurn Limited
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
Fixed assets
Intangible assets
4
23,200
23,200
Creditors: amounts falling due within one year
5
23,198
23,198
--------
--------
Net current liabilities
23,198
23,198
--------
--------
Total assets less current liabilities
2
2
----
----
Capital and reserves
Called up share capital
2
2
----
----
Shareholders funds
2
2
----
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 18 June 2025 , and are signed on behalf of the board by:
Mr A Hurn
Mrs S A Hurn
Director
Director
Company registration number: 08684627
A & S Hurn Limited
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 16 Askrigg Close, Accrington, Lancashire, BB5 6SD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4. Intangible assets
Goodwill
£
Cost
At 1 October 2023 and 30 September 2024
23,200
--------
Amortisation
At 1 October 2023 and 30 September 2024
--------
Carrying amount
At 30 September 2024
23,200
--------
At 30 September 2023
23,200
--------
5. Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
23,198
23,198
--------
--------
6. Related party transactions
The company was under the control of the directors throughout the current and previous year. The directors own the whole of the issued share capital. No transactions with related parties were undertaken such as are required to be disclosed under FRSSE (2015).