H & S Cumbria Ltd

H & S Cumbria Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

H & S Cumbria Ltd Accountants' Report For the year ended 31 March 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of H & S Cumbria Ltd for the year ended 31 March 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of H & S Cumbria Ltd, as a body, in accordance with the terms of our engagement letter dated 12 June 2014. Our work has been undertaken solely to prepare for your approval the accounts of H & S Cumbria Ltd and state those matters that we have agreed to state to the Board of H & S Cumbria Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H & S Cumbria Ltd and its members as a body for our work or for this report. It is your duty to ensure that H & S Cumbria Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of H & S Cumbria Ltd. You consider that H & S Cumbria Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of H & S Cumbria Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Mr Simon Waters FCCA SJW Accountants Casterton Suite, Clawthorpe Hall Business Centre Burton in Kendal Carnforth Lancashire LA6 1NU 31 May 2025 1

H & S Cumbria Ltd
Accountants' Report
For the year ended 31 March 2025

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of H & S Cumbria Ltd for the year ended 31 March 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

http://rulebook.accaglobal.com.

This report is made solely to the member of H & S Cumbria Ltd, as a body, in accordance with the terms of our engagement letter dated 12 June 2014. Our work has been undertaken solely to prepare for your approval the accounts of H & S Cumbria Ltd and state those matters that we have agreed to state to the Board of H & S Cumbria Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at

http://www.accaglobal.com/factsheet163.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H & S Cumbria Ltd and its members as a body for our work or for this report.

It is your duty to ensure that H & S Cumbria Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of H & S Cumbria Ltd. You consider that H & S Cumbria Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of H & S Cumbria Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Mr Simon Waters FCCA
SJW Accountants
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
31 May 2025

1

H & S Cumbria Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	8,727	7,771
		8,727	7,771
Current assets
Debtors: amounts falling due within one year		1,168	3,321
Cash at bank and in hand		4,356	3,086
		5,524	6,407
Creditors: amount falling due within one year		(15,287)	(12,243)
Net current assets		(9,763)	(5,836)

Total assets less current liabilities		(1,036)	1,935
Provisions for liabilities		(1,709)	(2,004)
Net assets		(2,745)	(69)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(2,845)	(169)
Shareholders' funds		(2,745)	(69)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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 director on 31 May 2025 and were signed by:

-------------------------------
Lee Derbyshire
Director

2

H & S Cumbria Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

H & S Cumbria Ltd is a private company, limited by shares, registered in England and Wales, registration number 08999170, registration address Casterton Suite, CHBC, Burton-in-Kendal, Carnforth, Lancs, LA6 1NU.

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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	10 Yrs Straight Line
Computer Equipment	33.33% Straight Line
Motor Vehicles	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	25,304	5,950	1,734	32,988
Additions	4,990	-	-	4,990
Disposals	(6,000)	-	-	(6,000)
At 31 March 2025	24,294	5,950	1,734	31,978
Depreciation
At 01 April 2024	19,859	3,925	1,433	25,217
Charge for year	1,030	506	200	1,736
On disposals	(3,702)	-	-	(3,702)
At 31 March 2025	17,187	4,431	1,633	23,251
Net book values
Closing balance as at 31 March 2025	7,107	1,519	101	8,727
Opening balance as at 01 April 2024	5,445	2,025	301	7,771

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3


Registered Number: 08999170
England and Wales
H & S CUMBRIA LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025