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DAVID HOPLEY ASSOCIATES LIMITED

Registered Number
09577949
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

DAVID HOPLEY ASSOCIATES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | HOPLEY, Christine Elaine
| HOPLEY, David Alan, Colonel

Registered Address | 1 Gemini Court
| 42a Throwley Way
| Sutton
| SM1 4AF

Registered Number | 09577949 (England and Wales)

DAVID HOPLEY ASSOCIATES LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,874 |  |  |  | 6,519
|  |  |  | 4,874 |  |  |  | 6,519
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 48,709 |  |  |  | 84,049 |  |
Cash at bank and on hand |  | 27,685 |  |  |  | 44,288 |  |
|  | 76,394 |  |  |  | 128,337 |  |
Creditors amounts falling due within one year | 5 | (52,902) |  |  |  | (100,281) |  |
Net current assets (liabilities) |  |  |  | 23,492 |  |  |  | 28,056
Total assets less current liabilities |  |  |  | 28,366 |  |  |  | 34,575
Provisions for liabilities | 6 |  |  | (1,218) |  |  |  | (1,541)
Net assets |  |  |  | 27,148 |  |  |  | 33,034
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 27,048 |  |  |  | 32,934
Shareholders' funds |  |  |  | 27,148 |  |  |  | 33,034

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2025, and are signed on its behalf by:
HOPLEY, David Alan, Colonel Director Registered Company No. 09577949

DAVID HOPLEY ASSOCIATES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Office Equipment | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 2,393 |  | 22,260 |  | 8,258 |  | 32,911
| Additions | - |  | - |  | 2,024 |  | 2,024
| At 31 March 25 | 2,393 |  | 22,260 |  | 10,282 |  | 34,935
| Depreciation and impairment
| At 01 April 24 | 1,636 |  | 19,492 |  | 5,264 |  | 26,392
| Charge for year | 189 |  | 2,226 |  | 1,254 |  | 3,669
| At 31 March 25 | 1,825 |  | 21,718 |  | 6,518 |  | 30,061
| Net book value
| At 31 March 25 | 568 |  | 542 |  | 3,764 |  | 4,874
| At 31 March 24 | 757 |  | 2,768 |  | 2,994 |  | 6,519

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 30,021 |  | 62,001
| Other debtors | 18,688 |  | 22,048
| Total | 48,709 |  | 84,049

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 12,413 |  | 31,545
| Taxation and social security | 24,242 |  | 43,407
| Other creditors | 3,540 |  | 9,340
| Accrued liabilities and deferred income | 12,707 |  | 15,989
| Total | 52,902 |  | 100,281

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,218 |  | 1,541
| Total | 1,218 |  | 1,541