Hammond Autoserv Ltd 30/09/2025 iXBRL

Company registration number: 06266899

Hammond Autoserv Ltd

Unaudited filleted financial statements

30 September 2025

Hammond Autoserv Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Hammond Autoserv Ltd

Directors and other information


Directors	Christopher Stones	(Appointed 25 October 2024)
	Gary Gooding	(Appointed 25 October 2024)
	Steven Hammond
	Susanne Hammond	(Resigned 25 October 2024)


Company number	06266899


Registered office	Unit 2 The Rutherford Centre, Dunlop Road
	Hadleigh Road Industrial Estate
	Ipswich
	Suffolk
	IP2 0UG


Business address	Unit 2 Altitude Business Park
	The Drift
	Nacton Road
	Ipswich
	IP3 9QN


Accountant	Simon Emmerson
	Deeks & King
	Unit 2 The Rutherford Centre, Hadleigh Road Ind Est
	Dunlop Road, Ipswich
	Suffolk
	IP2 0UG




	Bankers	Lloyds TSB
		Cornhill North
		Ipswich

Hammond Autoserv Ltd

Accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Hammond Autoserv Ltd

Year ended 30 September 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 September 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Simon Emmerson

Deeks & King

Unit 2 The Rutherford Centre, Hadleigh Road Ind Est

Dunlop Road, Ipswich

Suffolk

IP2 0UG

9 December 2025

Hammond Autoserv Ltd

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	3,476		156,433
		_______		_______
			3,476		156,433

Current assets
Stocks		2,500		2,500
Debtors	7	31,690		4,000
Cash at bank and in hand		6,809		8,382
		_______		_______
		40,999		14,882
Creditors: amounts falling due
within one year	8	( 32,908)		( 87,669)
		_______		_______
Net current assets/(liabilities)			8,091		( 72,787)
			_______		_______
Total assets less current liabilities			11,567		83,646

			_______		_______
Net assets			11,567		83,646
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			11,467		83,546
			_______		_______
Shareholders funds			11,567		83,646
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 December 2025 , and are signed on behalf of the board by:

Gary Gooding

Director

Company registration number: 06266899

Hammond Autoserv Ltd

Statement of changes in equity

Year ended 30 September 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 October 2023	100	75,506	75,606

Profit for the year		56,040	56,040
	_______	_______	_______
Total comprehensive income for the year	-	56,040	56,040

Dividends paid and payable		( 48,000)	( 48,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 48,000)	( 48,000)

	_______	_______	_______
At 30 September 2024 and 1 October 2024	100	83,546	83,646

Profit for the year		20,026	20,026
	_______	_______	_______
Total comprehensive income for the year	-	20,026	20,026

Dividends paid and payable		( 92,105)	( 92,105)
	_______	_______	_______
Total investments by and distributions to owners	-	( 92,105)	( 92,105)

	_______	_______	_______
At 30 September 2025	100	11,467	11,567
	_______	_______	_______

Hammond Autoserv Ltd

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Unit 2 The Rutherford Centre, Dunlop Road, Hadleigh Road Industrial Estate, Ipswich, Suffolk, IP2 0UG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	105,167	67,866
Other pension costs	4,606	2,144
	_______	_______
	109,773	70,010
	_______	_______

5. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

6. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 October 2024	118,470	24,158	56,860	199,488
Disposals	( 150,000)	-	( 38,142)	( 188,142)
	_______	_______	_______	_______
At 30 September 2025	( 31,530)	24,158	18,718	11,346
	_______	_______	_______	_______
Depreciation
At 1 October 2024	-	19,919	23,136	43,055
Charge for the year	-	763	-	763
Disposals	( 31,530)	-	( 4,418)	( 35,948)
	_______	_______	_______	_______
At 30 September 2025	( 31,530)	20,682	18,718	7,870
	_______	_______	_______	_______
Carrying amount
At 30 September 2025	-	3,476	-	3,476
	_______	_______	_______	_______
At 30 September 2024	118,470	4,239	33,724	156,433
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	160	4,000
Amounts owed by group undertakings and undertakings in which the company has a participating interest	31,530	-
	_______	_______
	31,690	4,000
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	-	19,119
Trade creditors	6,856	6,731
Amounts owed to group undertakings and undertakings in which the company has a participating interest	2,000	-
Corporation tax	12,342	17,759
Social security and other taxes	6,060	3,398
Other creditors	5,650	40,662
	_______	_______
	32,908	87,669
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Christopher Stones	( 320)	320	-	-
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Christopher Stones	( 628)	71,906	( 71,598)	( 320)
		_______	_______	_______	_______