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REGISTERED NUMBER: 06949990 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Hourigan Planning Limited

Hourigan Planning Limited (Registered number: 06949990)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Hourigan Planning Limited (Registered number: 06949990)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 710 1,420
Tangible assets 5 8,223 6,360
8,933 7,780

CURRENT ASSETS
Debtors 6 71,816 91,690
Cash at bank 123,122 108,337
194,938 200,027
CREDITORS
Amounts falling due within one year 7 77,181 93,570
NET CURRENT ASSETS 117,757 106,457
TOTAL ASSETS LESS CURRENT LIABILITIES 126,690 114,237

CREDITORS
Amounts falling due after more than one year 8 (2,500 ) (12,500 )

PROVISIONS FOR LIABILITIES (2,056 ) (1,589 )
NET ASSETS 122,134 100,148

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 121,934 99,948
SHAREHOLDERS' FUNDS 122,134 100,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Profit and Loss Account 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:




Mr M A Hourigan - Director


Hourigan Planning Limited (Registered number: 06949990)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Hourigan Planning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06949990

Registered office: Spring Court
Spring Road
Hale
Cheshire
WA14 2UQ

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

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.

Website Costs is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Hourigan Planning Limited (Registered number: 06949990)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Website
Costs
£   
COST
At 1 April 2024
and 31 March 2025 3,550
AMORTISATION
At 1 April 2024 2,130
Amortisation for year 710
At 31 March 2025 2,840
NET BOOK VALUE
At 31 March 2025 710
At 31 March 2024 1,420

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 808 8,736 9,544
Additions 834 2,650 3,484
At 31 March 2025 1,642 11,386 13,028
DEPRECIATION
At 1 April 2024 202 2,982 3,184
Charge for year 360 1,261 1,621
At 31 March 2025 562 4,243 4,805
NET BOOK VALUE
At 31 March 2025 1,080 7,143 8,223
At 31 March 2024 606 5,754 6,360

Hourigan Planning Limited (Registered number: 06949990)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 65,740 85,711
Other debtors 6,076 5,979
71,816 91,690

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 2,871 3,590
Taxation and social security 59,954 75,066
Other creditors 4,356 4,914
77,181 93,570

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 2,500 12,500

9. OTHER FINANCIAL COMMITMENTS

Other financial commitments not listed on the balance sheet amount to £19,260. (2024 - £18,336). This represents a lease ending in March 2026.