REGISTERED NUMBER: 08349788 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

C J HART LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C J Hart

Mrs C M Hart

REGISTERED OFFICE:

Kendon Farm

Manaton

Newton Abbot

Devon

TQ13 9XD

REGISTERED NUMBER:

08349788 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

60,000

-

60,000

-

CURRENT ASSETS

Debtors

6

72,436

199,852

Cash at bank

1,821

4,290

74,257

204,142

CREDITORS

Amounts falling due within one year

7

942

15,411

NET CURRENT ASSETS

73,315

188,731

TOTAL ASSETS LESS CURRENT LIABILITIES

133,315

188,731

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

133,215

188,631

SHAREHOLDERS' FUNDS

133,315

188,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

Mr C J Hart - Director

1.	STATUTORY INFORMATION

C J Hart Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments are stated at market value. Any aggregate surplus or deficit arising from changes in market value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

225,000

AMORTISATION

At 1 April 2024

and 31 March 2025

225,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

Goodwill arose on the purchase of the company's share in Webster Hart LLP.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

60,000

At 31 March 2025

60,000

NET BOOK VALUE

At 31 March 2025

60,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Due from Webster Hart LLP

35,671

36,273

Directors' current accounts

21,493

163,579

Tax

15,272

-

72,436

199,852

Other than as stated under directors' current accounts above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

-

14,313

Accruals and deferred income

942

1,098

942

15,411

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr C J Hart and Mrs C M Hart

Balance outstanding at start of year

163,579

59,166

Amounts advanced

48,805

167,025

Amounts repaid

(190,891

)

(62,612

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,493

163,579

Interest was charged on the director's advances at HM Revenue & Customs official rate being 2.25% per annum.

The outstanding advances were repaid within nine months of the year end.