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REGISTERED NUMBER: 06528116 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

C. A. HUNTER LIMITED

C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)






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


C. A. HUNTER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: K Rotheram
S P Ruane
D Ruane





SECRETARY: S P Ruane





REGISTERED OFFICE: Britannia Chambers
George Street
St. Helens
Merseyside
WA10 1BZ





REGISTERED NUMBER: 06528116 (England and Wales)






C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 233,333 258,333
Tangible assets 5 9,596 5,524
242,929 263,857

CURRENT ASSETS
Stocks 139,803 133,433
Debtors 6 253,268 262,226
Cash at bank 5,159 43
398,230 395,702
CREDITORS
Amounts falling due within one year 7 251,274 258,648
NET CURRENT ASSETS 146,956 137,054
TOTAL ASSETS LESS CURRENT
LIABILITIES

389,885

400,911

CREDITORS
Amounts falling due after more than one year 8 (180,935 ) (190,909 )

PROVISIONS FOR LIABILITIES (2,172 ) -
NET ASSETS 206,778 210,002

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 206,678 209,902
SHAREHOLDERS' FUNDS 206,778 210,002

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.

C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)

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 27 June 2025 and were signed on its behalf by:





D Ruane - Director


C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

C. A. Hunter Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost or net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.


C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 500,000
AMORTISATION
At 1 October 2023 241,667
Charge for year 25,000
At 30 September 2024 266,667
NET BOOK VALUE
At 30 September 2024 233,333
At 30 September 2023 258,333

C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 26,198
Additions 8,718
At 30 September 2024 34,916
DEPRECIATION
At 1 October 2023 20,674
Charge for year 4,646
At 30 September 2024 25,320
NET BOOK VALUE
At 30 September 2024 9,596
At 30 September 2023 5,524

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 219,599 236,239
Other debtors 33,669 25,987
253,268 262,226

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 4,207 12,892
Taxation and social security 106,111 101,659
Other creditors 140,956 144,097
251,274 258,648

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Other creditors 180,935 190,909

C. A. HUNTER LIMITED (REGISTERED NUMBER: 06528116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
S P Ruane
Balance outstanding at start of year 22,033 17,079
Amounts advanced 27,834 22,033
Amounts repaid (22,033 ) (17,079 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 27,834 22,033

The Loan to Director was repaid by March 2025