L A Hurrell Limited - Filleted accounts

Registered number

03787278

L A Hurrell Limited

Filleted Accounts

31 March 2025

L A Hurrell Limited
Registered number:		03787278
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		20,726			31,257
Investments	4		111,029			111,029
			131,755			142,286

Current assets
Debtors	5	960			1,234
Cash at bank and in hand		46,303			31,089
		47,263			32,323

Creditors: amounts falling due within one year	6	(20,872)			(37,549)

Net current assets/(liabilities)			26,391			(5,226)

Total assets less current liabilities			158,146			137,060


Provisions for liabilities			(3,938)			(5,754)


Net assets			154,208			131,306

Capital and reserves
Called up share capital			2			2
Profit and loss account			154,206			131,304

Shareholder's funds			154,208			131,306

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L A Hurrell
Director
Approved by the board on 21 May 2025

L A Hurrell Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	915		50,764		51,679
	Additions	975		-		975
	Disposals	-		(975)		(975)
	At 31 March 2025	1,890		49,789		51,679

	Depreciation
	At 1 April 2024	549		19,873		20,422
	Charge for the year	573		9,958		10,531
	At 31 March 2025	1,122		29,831		30,953

	Net book value
	At 31 March 2025	768		19,958		20,726
	At 31 March 2024	366		30,891		31,257


4	Investments

Other
investments
£
	Cost
	At 1 April 2024					111,029

	At 31 March 2025					111,029


5	Debtors			2025		2024
£					£

	Trade debtors			960		1,234


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			-		23,452
	Trade creditors			243		834
	Taxation and social security costs			7,986		6,652
	Other creditors			12,643		6,611
				20,872		37,549


7	Other information

	L A Hurrell Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Wyndham House
	Market weston
	DISS
	IP22 2NZ