Company registration number 03739843 (England and Wales)
HUTTON GROUP MANAGEMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HUTTON GROUP MANAGEMENT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
HUTTON GROUP MANAGEMENT LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,874
22,655
Investment property
4
1,005,533
1,005,533
Investments
5
3,584
3,584
1,026,991
1,031,772
Current assets
Debtors
6
24,425
704
Cash at bank and in hand
32,197
209,088
56,622
209,792
Creditors: amounts falling due within one year
7
(88,938)
(161,609)
Net current (liabilities)/assets
(32,316)
48,183
Total assets less current liabilities
994,675
1,079,955
Creditors: amounts falling due after more than one year
8
(2,003)
(86,857)
Provisions for liabilities
(59,907)
(61,102)
Net assets
932,765
931,996
Capital and reserves
Called up share capital
10
100
100
Revaluation reserve
11
361,551
361,551
Profit and loss reserves
571,114
570,345
Total equity
932,765
931,996
HUTTON GROUP MANAGEMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 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 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 August 2025 and are signed on its behalf by:
Mrs P J Scott
Director
Company registration number 03739843 (England and Wales)
HUTTON GROUP MANAGEMENT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 April 2023
100
345,381
547,101
892,582
Year ended 31 March 2024:
Profit and total comprehensive income
-
-
99,414
99,414
Dividends
-
-
(60,000)
(60,000)
Other comprehensive income
-
16,170
(16,170)
-
Balance at 31 March 2024
100
361,551
570,345
931,996
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
50,769
50,769
Dividends
-
-
(50,000)
(50,000)
Balance at 31 March 2025
100
361,551
571,114
932,765
HUTTON GROUP MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Hutton Group Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19 Newlands End, Laindon, Essex, United Kingdom, SS15 6DU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value of sales to customers, net of discounts, allowances, volume and promotional rebates and other payments to customers and excludes VAT. Sale of goods are recognised when the company has delivered product to the customer, the customer has accepted the products and collectability of the related receivable is reasonably assured.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers equipment
15% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

HUTTON GROUP MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Computers equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
9,947
40,338
50,285
Depreciation and impairment
At 1 April 2024
1,119
26,511
27,630
Depreciation charged in the year
1,324
3,457
4,781
At 31 March 2025
2,443
29,968
32,411
Carrying amount
At 31 March 2025
7,504
10,370
17,874
At 31 March 2024
8,828
13,827
22,655
HUTTON GROUP MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
1,005,533
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
3,584
3,584
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
24,425
704
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,990
5,990
Trade creditors
713
-
0
Taxation and social security
18,295
34,992
Other creditors
63,940
120,627
88,938
161,609
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
2,003
7,993
Other creditors
-
0
78,864
2,003
86,857
HUTTON GROUP MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
9
Loans and overdrafts
2025
2024
£
£
Bank loans
7,993
13,983
Other loans
-
0
99,660
7,993
113,643
Payable within one year
5,990
26,786
Payable after one year
2,003
86,857

The above mortgage and bank loan with Barclays Bank plc is secured over the leasehold properties known as 17 Radford Way, Billericay, Essex, 19 Newlands End,Laindon,Essex and 13 Braiswick Place,Laindon,Essex.

10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
11
Revaluation reserve
2025
2024
£
£
At the beginning of the year
361,551
345,381
Other movements
-
16,170
At the end of the year
361,551
361,551

The fair value represents unrealised gains and will only become realisable if the investment properties are sold. At which point, the gains will be available for distribution to the company members.

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