Hurren & Jubb Accountants Limited

Filleted Accounts

31 May 2025

Registered number

03110011

Hurren & Jubb Accountants Limited
Registered number:		03110011
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		70,310			154,630

Current assets
Debtors	4	124,833			190,709
Cash at bank and in hand		87,274			165,971
		212,107			356,680

Creditors: amounts falling due within one year	5	(200,656)			(169,805)

Net current assets			11,451			186,875

Total assets less current liabilities			81,761			341,505

Creditors: amounts falling due after more than one year	6		(51,604)			(120,856)

Provisions for liabilities			(12,290)			(19,646)


Net assets			17,867			201,003

Capital and reserves
Called up share capital			110			110
Profit and loss account			17,757			200,893

Shareholders' funds			17,867			201,003

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mr S Jubb
Director
Approved by the board on 24 September 2025

Hurren & Jubb Accountants Limited
Notes to the Accounts
for the year ended 31 May 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 and buildings, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings
	Office equipment	15% Reducing balance


	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			22		22


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2024	35,325		187,630		222,955
	Additions	1,164		-		1,164
	Disposals	-		(94,640)		(94,640)
	At 31 May 2025	36,489		92,990		129,479

	Depreciation
	At 1 June 2024	18,255		50,070		68,325
	Charge for the year	2,735		13,703		16,438
	On disposals	-		(25,594)		(25,594)
	At 31 May 2025	20,990		38,179		59,169

	Net book value
	At 31 May 2025	15,499		54,811		70,310
	At 31 May 2024	17,070		137,560		154,630


4	Debtors			2025		2024
£					£

	Trade debtors			51,154		55,469
	Other debtors			73,679		135,240
				124,833		190,709


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

	Obligations under finance lease and hire purchase contracts			9,011		19,449
	Taxation and social security costs			129,105		115,670
	Other creditors			62,540		34,686
				200,656		169,805


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

	Obligations under finance lease and hire purchase contracts			51,604		120,856


7	Other information

	Hurren & Jubb Accountants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2-4 Protection House
	Albion Road
	North Shields
	Tyne & Wear
	NE30 2RH