1 April 2024 false No description of principal activity Taxfiler 2024.6 SC337778 business:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC337778 2024-03-31 SC337778 2024-04-01 2025-03-31 SC337778 business:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC337778 business:FilletedAccounts 2024-04-01 2025-03-31 SC337778 2025-03-31 SC337778 business:Director1 2024-04-01 2025-03-31 SC337778 business:RegisteredOffice 2024-04-01 2025-03-31 SC337778 2024-03-31 SC337778 core:WithinOneYear 2025-03-31 SC337778 core:WithinOneYear 2024-03-31 SC337778 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 SC337778 core:ShareCapital core:PreviouslyStatedAmount 2024-03-31 SC337778 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 SC337778 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-03-31 SC337778 core:PreviouslyStatedAmount 2025-03-31 SC337778 core:PreviouslyStatedAmount 2024-03-31 SC337778 business:SmallEntities 2024-04-01 2025-03-31 SC337778 countries:Scotland 2024-04-01 2025-03-31 SC337778 core:PlantMachinery 2024-04-01 2025-03-31 SC337778 core:Goodwill 2024-03-31 SC337778 core:Goodwill 2025-03-31 SC337778 core:PlantMachinery 2024-03-31 SC337778 core:PlantMachinery 2025-03-31 SC337778 core:AfterOneYear 2025-03-31 SC337778 core:AfterOneYear 2024-03-31 SC337778 business:OrdinaryShareClass1 2024-04-01 2025-03-31 SC337778 business:OrdinaryShareClass1 2023-04-01 2024-03-31 SC337778 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC337778 (Scotland)
H J Hamilton Ltd. Unaudited accounts for the year ended 31 March 2025
H J Hamilton Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
H J Hamilton Ltd. Company Information for the year ended 31 March 2025
Director
Helen Hamilton
Company Number
SC337778 (Scotland)
Registered Office
59 NEWMARKET STREET AYR KA7 1LL
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
- 3 -
H J Hamilton Ltd. Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
6,278
4,829
Current assets
Inventories
21,270
14,695
Debtors
6
13,109
8,368
Cash at bank and in hand
17,224
29,792
51,603
52,855
Creditors: amounts falling due within one year
7
(11,817)
(15,632)
Net current assets
39,786
37,223
Net assets
46,064
42,052
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
45,964
41,952
Shareholders' funds
46,064
42,052
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 director acknowledges her 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 and authorised for issue on 30 December 2025 and were signed on its behalf by
Helen Hamilton Director Company Registration No. SC337778
- 4 -
H J Hamilton Ltd. Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
H J Hamilton Ltd. is a private company, limited by shares, registered in Scotland, registration number SC337778. The registered office is 59 NEWMARKET STREET, AYR, KA7 1LL.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024
150,000
At 31 March 2025
150,000
Amortisation
At 1 April 2024
150,000
At 31 March 2025
150,000
Net book value
At 31 March 2025
-
- 5 -
H J Hamilton Ltd. Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
39,693
Additions
3,018
At 31 March 2025
42,711
Depreciation
At 1 April 2024
34,864
Charge for the year
1,569
At 31 March 2025
36,433
Net book value
At 31 March 2025
6,278
At 31 March 2024
4,829
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
284
-
Trade debtors
11,575
8,368
Accrued income and prepayments
850
-
12,709
8,368
Amounts falling due after more than one year
Other debtors
400
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
1,082
Trade creditors
6,404
8,037
Taxes and social security
14,962
11,561
Other creditors
-
3,242
Loans from directors
(9,549)
(8,290)
11,817
15,632
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 6 -