Company Registration No. 08732867 (England and Wales)
Interhearing Ltd
Unaudited accounts
for the year ended 31 March 2025
Interhearing Ltd
Unaudited accounts
Contents
Interhearing Ltd
Company Information
for the year ended 31 March 2025
Directors
Carissa Beharrell
John Beharrell
Company Number
08732867 (England and Wales)
Registered Office
Europa House
20 Esplanade
Scarborough
North Yorkshire
YO11 2AQ
England
Accountants
Wright Pottage Limited
Europa House
20 Esplanade
Scarborough
North Yorkshire
YO11 2AQ
Interhearing Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
6,000
7,000
Tangible assets
26,782
28,839
Investment property
127,860
127,860
Cash at bank and in hand
181,221
108,528
Creditors: amounts falling due within one year
(67,108)
(31,067)
Net current assets
218,676
194,113
Total assets less current liabilities
379,318
357,812
Creditors: amounts falling due after more than one year
-
(12,250)
Provisions for liabilities
Deferred tax
(5,614)
(7,210)
Net assets
373,704
338,352
Called up share capital
100
100
Profit and loss account
373,604
338,252
Shareholders' funds
373,704
338,352
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2025 and were signed on its behalf by
John Beharrell
Director
Company Registration No. 08732867
Interhearing Ltd
Notes to the Accounts
for the year ended 31 March 2025
Interhearing Ltd is a private company, limited by shares, registered in England and Wales, registration number 08732867. The registered office is Europa House, 20 Esplanade, Scarborough, North Yorkshire, YO11 2AQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimate
Fixtures & fittings
15% on reducing balance
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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.
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of ten years
Interhearing Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Fair value at 1 April 2024
127,860
It is the opinion of the directors that the fair value of the investment property is not materially different to its carrying value at the balance sheet date.
Amounts falling due within one year
Trade debtors
10,423
16,515
Accrued income and prepayments
3,648
-
Other debtors
87,492
97,137
Interhearing Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,237
10,216
Trade creditors
20,604
4,313
Taxes and social security
27,209
11,069
Loans from directors
4,898
-
9
Creditors: amounts falling due after more than one year
2025
2024
10
Average number of employees
During the year the average number of employees was 8 (2024: 9).