HAMMOND ASSOCIATES (SCOTLAND) LTD

Company Registration Number:
SC722191 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

HAMMOND ASSOCIATES (SCOTLAND) LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

HAMMOND ASSOCIATES (SCOTLAND) LTD

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 19,460 22,405
Total fixed assets: 19,460 22,405
Current assets
Debtors:   539,552 275,750
Cash at bank and in hand: 71,586 46,883
Total current assets: 611,138 322,633
Creditors: amounts falling due within one year:   (434,407) (229,079)
Net current assets (liabilities): 176,731 93,554
Total assets less current liabilities: 196,191 115,959
Total net assets (liabilities): 196,191 115,959
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 196,091 115,859
Shareholders funds: 196,191 115,959

The notes form part of these financial statements

HAMMOND ASSOCIATES (SCOTLAND) LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 December 2025
and signed on behalf of the board by:

Name: Carol Jayne Smith
Status: Director

The notes form part of these financial statements

HAMMOND ASSOCIATES (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

HAMMOND ASSOCIATES (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 4 3

HAMMOND ASSOCIATES (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 27,932
Additions 1,853
At 31 March 2025 29,785
Depreciation
At 01 April 2024 5,527
Charge for year 4,798
At 31 March 2025 10,325
Net book value
At 31 March 2025 19,460
At 31 March 2024 22,405

HAMMOND ASSOCIATES (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Related party transactions

Name of the related party: Hammond & Associates Ltd
Relationship:
Company with common directors having a controlling interest.
Description of the Transaction: Owed to the company as an outstanding balance.
£
Balance at 01 April 2024 26,885
Balance at 31 March 2025 4,885
Name of the related party: H & A Property Management Ltd
Relationship:
Company with common directors having a controlling interest.
Description of the Transaction: Owed to the company as an outstanding balance.
£
Balance at 01 April 2024 8,000
Balance at 31 March 2025 8,000
Name of the related party: H & A Equestrian Ltd
Relationship:
Company with common directors having a controlling interest.
Description of the Transaction: Owed to the company as an outstanding balance.
£
Balance at 01 April 2024 6,500
Balance at 31 March 2025 9,000