E.H. Hutton (Coachbuilders) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00755457 (England and Wales)

E.H. HUTTON (COACHBUILDERS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

R A Hutton

Mrs F G Hutton

G E Hutton

R M Hutton

SECRETARY:

G E Hutton

REGISTERED OFFICE:

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

REGISTERED NUMBER:

00755457 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

FIXED ASSETS

Property, plant and equipment

4

88,516

69,684

Investments

5

44

88,560

69,728

CURRENT ASSETS

Inventories

125,764

126,746

Debtors

6

75,117

81,325

Cash at bank and in hand

430,246

459,504

631,127

667,575

CREDITORS

Amounts falling due within one year

7

65,725

78,082

NET CURRENT ASSETS

565,402

589,493

TOTAL ASSETS LESS CURRENT LIABILITIES

653,962

659,221

PROVISIONS FOR LIABILITIES

16,635

13,070

NET ASSETS

637,327

646,151

CAPITAL AND RESERVES

Called up share capital

8

502

Retained earnings

636,825

645,649

637,327

646,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

R A Hutton - Director

1.	STATUTORY INFORMATION

E.H. Hutton (Coachbuilders) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance, 15% on reducing balance and 10% on cost

Property, plant and equipment is stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Inventories

Inventories are valued at the lower of cost and fair value less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2024

5,480

309,307

314,787

Additions

-

33,471

At 30 April 2025

5,480

342,778

348,258

DEPRECIATION

At 1 May 2024

5,253

239,850

245,103

Charge for year

23

14,616

14,639

At 30 April 2025

5,276

254,466

259,742

NET BOOK VALUE

At 30 April 2025

204

88,312

88,516

At 30 April 2024

227

69,457

69,684

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

and 30 April 2025

44

NET BOOK VALUE

At 30 April 2025

44

At 30 April 2024

44

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

35,830

49,190

Tax

5,613

-

Prepayments

33,674

32,135

75,117

81,325

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

35,618

47,878

Taxation

-

6,084

Other taxes and social security

4,604

2,548

VAT

18,771

14,242

Other creditors

2,399

2,761

Directors' current accounts

1,127

Accrued expenses

3,206

3,442

65,725

78,082

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

Nil (2024 - 502)

Ordinary

£1

-

502

85

Ordinary A

£1

85

-

85

Ordinary B

£1

85

-

50

Ordinary C

£1

50

-

25

Ordinary D

£1

25

-

257

Ordinary E

£1

257

-

502

During the year, 502 Ordinary shares of £1 each were reclassified as 85 ordinary A shares of £1 each, 85 ordinary B shares of £1 each, 50 ordinary C shares of £1 each, 25 ordinary D shares of £1 each and 257 ordinary E shares of £1 each.