DAVID HOPLEY ASSOCIATES LIMITED


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)

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.

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