REGISTERED NUMBER: 15327248 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 4 DECEMBER 2023 TO 31 MARCH 2025

FOR

VAUGHAN HAMMOND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D G Hammond

REGISTERED OFFICE:

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

REGISTERED NUMBER:

15327248 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Intangible assets

4

29,066

Tangible assets

5

4,411

33,477

CURRENT ASSETS

Debtors

6

5,215

Cash at bank and in hand

25,611

30,826

CREDITORS

Amounts falling due within one year

7

47,047

NET CURRENT LIABILITIES

(16,221

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,256

PROVISIONS FOR LIABILITIES

771

NET ASSETS

16,485

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

16,385

SHAREHOLDERS' FUNDS

16,485

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2025 and were signed by:

D G Hammond - Director

1.	STATUTORY INFORMATION

Vaughan Hammond 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.

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

The company's principal place of business is Office 7 Osborne House, 3-5 Portland Road, Hythe, Kent, CT21 6EG.

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 2024, 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.

Computer equipment

-

20% on cost

Taxation

Taxation for the period 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.

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 period 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.

Going concern

The company meets its day to day working capital requirement by support of its director. The director believes it is appropriate to prepare the financial statements on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the basis of the company's plans and the continued support of the director.

If the company is unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts and provide for further liabilities that might arise.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

36,333

At 31 March 2025

36,333

AMORTISATION

Charge for period

7,267

At 31 March 2025

7,267

NET BOOK VALUE

At 31 March 2025

29,066

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

5,514

At 31 March 2025

5,514

DEPRECIATION

Charge for period

1,103

At 31 March 2025

1,103

NET BOOK VALUE

At 31 March 2025

4,411

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

1,068

Other debtors and prepayments

4,147

5,215

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

5,767

Tax

10,044

Social security and other taxes

1,830

VAT

10,005

Other creditors

1,493

Director's current account

1,675

Deferred income

16,233

47,047

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.