Haro & Bute Associates Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Haro & Bute Associates Ltd

Company Information

Director

Mr CEM Robinson

Company secretary

Mrs MH Robinson

Registered office

3 Orchard Road 3 Orchard Road Histon Cambridge Cambridgeshire CB24 9HL

Accountants

Michael J Emery & Co Limited Chartered Accountants22 St. John Street Newport Pagnell Buckinghamshire MK16 8HJ

Haro & Bute Associates Ltd

(Registration number: 15020800)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	1,224
Current assets
Debtors	5	3,840	-
Cash at bank and in hand		1,653	11,120
		5,493	11,120
Creditors: Amounts falling due within one year	6	(759)	(3,189)
Net current assets		4,734	7,931
Net assets		4,734	9,155
Capital and reserves
Called up share capital		100	100
Retained earnings		4,634	9,055
Shareholders' funds		4,734	9,155

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 March 2025
 

......................................... Mr CEM Robinson Director

Haro & Bute Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, 15020800.

The address of its registered office is:
3 Orchard Road
3 Orchard Road
Histon
Cambridge
Cambridgeshire
CB24 9HL
UK

These financial statements were authorised for issue by the director on 6 March 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Haro & Bute Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Haro & Bute Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3	Staff numbers

The average number of persons employed by the company during the year, including the director, was 1 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	1,449	378	1,827
Disposals	(1,449)	(378)	(1,827)
At 31 July 2025	-	-	-
Depreciation
At 1 August 2024	478	125	603
Charge for the year	483	126	609
Eliminated on disposal	(961)	(251)	(1,212)
At 31 July 2025	-	-	-
Carrying amount
At 31 July 2025	-	-	-
At 31 July 2024	971	253	1,224

5

Debtors

Current	2025 £	2024 £
Other debtors	3,840	-
	3,840	-

Haro & Bute Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	279	2,564
Accruals and deferred income	480	600
Other creditors	-	25
	759	3,189

7	Related party transactions

Transactions with the director

2025	At 1 August 2024 £	Advances to director £	Repayments by director £	At 31 July 2025 £
Mr CEM Robinson
	(25)	8,615	(5,500)	3,090

The overdrawn directors loan account will be repaid within 9 months and 1 day.