Steven A Hunt & Associates Limited

Unaudited Financial Statements for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Sibbring

D Kelly

Ms A King

N J Baines

REGISTERED OFFICE:

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

REGISTERED NUMBER:

04473341 (England and Wales)

ACCOUNTANTS:

Matthews Sutton & Co Ltd

Chartered Certified Accountants

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

5,097

7,646

5,097

7,646

CURRENT ASSETS

Debtors

6

501,742

496,253

Cash at bank and in hand

220,941

256,138

722,683

752,391

CREDITORS

Amounts falling due within one year

7

327,563

273,088

NET CURRENT ASSETS

395,120

479,303

TOTAL ASSETS LESS CURRENT
LIABILITIES

400,217

486,949

CREDITORS

Amounts falling due after more than one
year

8

-

(2,458

)

PROVISIONS FOR LIABILITIES

(1,242

)

(1,872

)

NET ASSETS

398,975

482,619

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

398,875

482,519

SHAREHOLDERS' FUNDS

398,975

482,619

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

D C Sibbring - Director

N J Baines - Director

D Kelly - Director

Ms A King - Director

1.	STATUTORY INFORMATION

Steven A Hunt & Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost and 10% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

150,000

AMORTISATION

At 1 August 2024

and 31 July 2025

150,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

73,352

DEPRECIATION

At 1 August 2024

65,706

Charge for year

2,549

At 31 July 2025

68,255

NET BOOK VALUE

At 31 July 2025

5,097

At 31 July 2024

7,646

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

12,743

DEPRECIATION

At 1 August 2024

5,097

Charge for year

2,549

At 31 July 2025

7,646

NET BOOK VALUE

At 31 July 2025

5,097

At 31 July 2024

7,646

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

486,507

490,056

Other debtors

15,235

6,197

501,742

496,253

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Hire purchase contracts (see note 9)

2,458

4,497

Trade creditors

15,939

42,964

Amounts owed to group undertakings

8,143

-

Taxation and social security

280,824

220,207

Other creditors

20,199

5,420

327,563

273,088

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Hire purchase contracts (see note 9)

-

2,458

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.7.25

31.7.24

£

Net obligations repayable:

Within one year

2,458

4,497

Between one and five years

-

2,458

6,955

Non-cancellable

operating leases

31.7.25

31.7.24

£

Within one year

11,234

12,526

Between one and five years

15,261

1,788

26,495

14,314