HANUMAN PARTNERS LIMITED


Directors	ARBUTHNOTT, Albert Michael
	HALL, Elliot David
	WALKER, Peter Donald
	WEBB, Charles George


Registered Address	Malton Office Centre
	Jackson Yard
	Showfield Lane
	YO17 6BT


Place of Business	17 Waterloo Place
	St James's
	London
	SW1Y 4AR


Registered Number	08269840 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		33,007		27,881
			33,007		27,881
Current assets
Debtors		1,555,389		951,028
Cash at bank and on hand		970,900		832,480
		2,526,289		1,783,508
Creditors amounts falling due within one year		(823,647)		(490,384)
Net current assets (liabilities)			1,702,642		1,293,124
Total assets less current liabilities			1,735,649		1,321,005
Net assets			1,735,649		1,321,005
Capital and reserves
Called up share capital			1,000		1,000
Share premium			33,012		33,012
Profit and loss account			1,701,637		1,286,993
Shareholders' funds			1,735,649		1,321,005

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2025, and are signed on its behalf by:

WEBB, Charles George
Director
Registered Company No. 08269840

HANUMAN PARTNERS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

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.

	Turnover policy
	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 rendering of services.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independent fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independent fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.

	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are recognised at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	2
	Office Equipment	5

	Stocks and work in progress
	Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When the service is completed, the relative costs of the service are recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised. Accrued income is recognised in the period the service relates to. It is the revenue earned but not yet received or invoiced. Accrued income is recognised as an asset when the service has been provided but the payment not yet collected.

Stocks and work in progress

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When the service is completed, the relative costs of the service are recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Accrued income is recognised in the period the service relates to. It is the revenue earned but not yet received or invoiced. Accrued income is recognised as an asset when the service has been provided but the payment not yet collected.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	10		8

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	84,543
	Additions	20,753
	Disposals	(22,886)
	At 31 December 24	82,410
	Depreciation and impairment
	At 01 January 24	56,663
	Charge for year	14,102
	On disposals	(21,362)
	At 31 December 24	49,403
	Net book value
	At 31 December 24	33,007
	At 31 December 23	27,881

4.	Related party transactions
	At the balance sheet date, two directors owed the company £33,866. One director was owed £40,447 by the company. There were further amounts totaling £114,279 owed to the company by related companies.