Hunts Developments Ltd - Filleted accounts

Registered number

13201036

Hunts Developments Ltd

Unaudited Filleted Accounts

31 March 2025

Hunts Developments Ltd
Registered number:		13201036
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,471			12,133

Current assets
Stocks		-			253,048
Debtors	4	-			3,958
Cash at bank and in hand		8,473			9,326
		8,473			266,332

Creditors: amounts falling due within one year	5	(21,074)			(40,127)

Net current (liabilities)/assets			(12,601)			226,205

Total assets less current liabilities			(5,130)			238,338

Creditors: amounts falling due after more than one year	6		(7,689)			(280,405)

Provisions for liabilities			-			(3,033)


Net liabilities			(12,819)			(45,100)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(12,820)			(45,101)

Shareholder's funds			(12,819)			(45,100)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Lewis Hunt
Director
Approved by the board on 15 December 2025

Hunts Developments Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	-		30,331		30,331
	Additions	1,872		-		1,872
	At 31 March 2025	1,872		30,331		32,203

	Depreciation
	At 1 April 2024	-		18,198		18,198
	Charge for the year	468		6,066		6,534
	At 31 March 2025	468		24,264		24,732

	Net book value
	At 31 March 2025	1,404		6,067		7,471
	At 31 March 2024	-		12,133		12,133


4	Debtors			2025		2024
£					£

	Trade debtors			-		2,450
	Other debtors			-		1,508
				-		3,958


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			3,476		3,476
	Taxation and social security costs			980		557
	Director's loan account			12,399		31,715
	Accruals and deferred income			1,200		1,080
	Other creditors			3,019		3,299
				21,074		40,127


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			7,689		11,165
	Other creditors			-		269,240
				7,689		280,405


7	Other information

	Hunts Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Crows Nest Business Park
	Ashton Road
	Billinge
	Wigan
	WN5 7XX