2024-01-01 2024-12-31 false Capium Accounts Production 1.1 SC438812 2024-01-01 2024-12-31 SC438812 bus:AbridgedAccounts 2024-01-01 2024-12-31 SC438812 bus:FRS102 2024-01-01 2024-12-31 SC438812 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 SC438812 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC438812 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC438812 2024-01-01 2024-12-31 SC438812 2024-12-31 SC438812 bus:RegisteredOffice 2024-01-01 2024-12-31 SC438812 core:WithinOneYear 2024-12-31 SC438812 core:AfterOneYear 2024-12-31 SC438812 1 2024-01-01 2024-12-31 SC438812 bus:Director1 2024-01-01 2024-12-31 SC438812 bus:Director1 2024-12-31 SC438812 bus:Director1 2023-01-01 2023-12-31 SC438812 bus:Director2 2024-01-01 2024-12-31 SC438812 bus:Director2 2024-12-31 SC438812 bus:Director2 2023-01-01 2023-12-31 SC438812 2023-01-01 SC438812 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 SC438812 2023-01-01 2023-12-31 SC438812 2023-12-31 SC438812 core:WithinOneYear 2023-12-31 SC438812 core:AfterOneYear 2023-12-31 SC438812 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 SC438812 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 SC438812 bus:OrdinaryShareClass1 2024-12-31 SC438812 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 SC438812 bus:OrdinaryShareClass1 2023-12-31 SC438812 core:PlantMachinery 2024-01-01 2024-12-31 SC438812 core:PlantMachinery 2024-12-31 SC438812 core:PlantMachinery 2023-12-31 SC438812 core:ComputerEquipment 2024-01-01 2024-12-31 SC438812 core:ComputerEquipment 2024-12-31 SC438812 core:ComputerEquipment 2023-12-31 SC438812 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 SC438812 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 SC438812 core:NetGoodwill 2024-01-01 2024-12-31 SC438812 core:NetGoodwill 2024-12-31 SC438812 core:NetGoodwill 2023-12-31 SC438812 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 SC438812 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 SC438812 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 SC438812 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 SC438812 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 SC438812 core:Non-currentFinancialInstruments 2024-12-31 SC438812 core:Non-currentFinancialInstruments 2023-12-31 SC438812 core:ShareCapital 2024-12-31 SC438812 core:ShareCapital 2023-12-31 SC438812 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC438812 core:RetainedEarningsAccumulatedLosses 2023-12-31 SC438812 dpl:Item1 2024-01-01 SC438812 dpl:Item1 2024-12-31 SC438812 dpl:Item1 2023-01-01 SC438812 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC438812


 

 

 

H&I ADVENTURES LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

H&I ADVENTURES LTD
Contents Page
For the year ended 31 December 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shaun Hendry Accountancy Ltd
31 December 2024



....................................................

Shaun Hendry Accountancy Ltd
41a Montrose Avenue
Auldearn
NAIRN
IV12 5TT
29 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 105,102    64,627 
Tangible fixed assets 4 35,557    32,346 
140,659    96,973 
Current assets      
Debtors 57,063    74,249 
Cash at bank and in hand 189,488    211,283 
246,551    285,532 
Creditors: amount falling due within one year (89,085)   (167,422)
Net current assets 157,466    118,110 
 
Total assets less current liabilities 298,125    215,083 
Creditors: amount falling due after more than one year (21,589)   (14,782)
Net assets 276,536    200,301 
 

Capital and reserves 		     
Called up share capital 5 40,000    40,000 
Profit and loss account 236,536    160,301 
Shareholders' funds 276,536    200,301 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 by the board of directors on 29 September 2025 and were signed on its behalf by:


-------------------------------
Euan Wilson
Director
2
General Information
H&I ADVENTURES LTD is a private company, limited by shares, registered in , registration number SC438812, registration address Shaun Hendry Accountancy Ltd, 41A Montrose Avenue, Auldearn, Highland, IV12 5TT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Computer Equipment 25% Reducing Balance
2.

Average number of employees

Average number of employees was 4.
Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 83,773    83,773 
Additions 47,475    47,475 
Disposals -    - 
At 31 December 2024 131,248    131,248 
Amortisation
At 01 January 2024 19,146    19,146 
Charge for year 7,000    7,000 
On disposals -    - 
At 31 December 2024 26,146    26,146 
Net book values
At 31 December 2024 105,102    105,102 
At 31 December 2023 64,627    64,627 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2024 95,407    9,804    105,211 
Additions 14,453    1,539    15,992 
Disposals -    -    - 
At 31 December 2024 109,860    11,343    121,203 
Depreciation
At 01 January 2024 68,178    4,687    72,865 
Charge for year 10,262    2,519    12,781 
On disposals -    -    - 
At 31 December 2024 78,440    7,206    85,646 
Net book values
Closing balance as at 31 December 2024 31,420    4,137    35,557 
Opening balance as at 01 January 2024 27,229    5,117    32,346 


5.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
40,000 Class A shares of £1.00 each 40,000    40,000 
40,000    40,000 

3