1 September 2024 v2026.18.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP066831992024-09-012025-08-31066831992025-08-31066831992024-08-3106683199core:WithinOneYear2025-08-3106683199core:WithinOneYear2024-08-3106683199core:AfterOneYear2024-08-3106683199core:ShareCapital2025-08-3106683199core:ShareCapital2024-08-3106683199core:RetainedEarningsAccumulatedLosses2025-08-3106683199core:RetainedEarningsAccumulatedLosses2024-08-3106683199bus:Director12024-09-012025-08-3106683199bus:RegisteredOffice2024-09-012025-08-310668319912024-09-012025-08-31066831992023-09-012024-08-3106683199countries:EnglandWales2024-09-012025-08-3106683199bus:AuditExemptWithAccountantsReport2024-09-012025-08-3106683199bus:PrivateLimitedCompanyLtd2024-09-012025-08-3106683199bus:SmallEntities2024-09-012025-08-3106683199bus:FullAccounts2024-09-012025-08-31
Company registration number:
06683199
Hutton Estates Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2025
Hutton Estates Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Hutton Estates Limited
Year ended
31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Hutton Estates Limited
for the year ended
31 August 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Hutton Estates Limited
, as a body, in accordance with the terms of our engagement letter dated 26 August 2022. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Hutton Estates Limited
and state those matters that we have agreed to state to the Board of Directors of
Hutton Estates Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Hutton Estates Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Hutton Estates Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Hutton Estates Limited
. You consider that
Hutton Estates Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Hutton Estates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Benson Wood Ltd
Unit 21 Belasis Court
Belasis Hall Technology Park
Billingham
TS23 4AZ
United Kingdom
Date:
22 May 2026
Hutton Estates Limited
Statement of Financial Position
31 August 2025
20252024
Note££
Current assets    
Debtors 5
20,949
 
21,105
 
Cash at bank and in hand
1,251
 
1,009
 
22,200
 
22,114
 
Creditors: amounts falling due within one year 6
(23,250
 )
(12,133
 )
Net current (liabilities)/assets
(1,050
 )
9,981
 
Total assets less current liabilities (1,050 ) 9,981  
Creditors: amounts falling due after more than one year 7 -  
(9,828
 )
Net (liabilities)/assets
(1,050
 )
153
 
Capital and reserves    
Called up share capital
1,000
 
1,000
 
Profit and loss account
(2,050
 )
(847
 )
Shareholders (deficit)/funds
(1,050
 )
153
 
For the year ending
31 August 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
21 May 2026
, and are signed on behalf of the board by:
Mr L Percy
Director
Company registration number:
06683199
Hutton Estates Limited
Notes to the Financial Statements
Year ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 21, Belasis Court
,
Belasis Hall Technology Park
,
Billingham
,
TS23 4AZ
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Debtors

20252024
££
Trade debtors -  
93
 
Other debtors
20,949
 
21,012
 
20,949
 
21,105
 

6 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
9,578
 
9,971
 
Trade creditors
372
 
345
 
Other creditors
13,300
 
1,817
 
23,250
 
12,133
 

7 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts -  
9,828
 

8 Director's advances, credit and guarantees

As at the balance sheet date there was a loan balance due from the directors of £13,833 (2024: £13,833). The loan is unsecured, interest free and repayable on demand.