Registration number: 03819273

Hunter Bevan Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Hunter Bevan Limited

Company Information

Directors

Mr N H Bevan Mrs K J M Bevan

Company secretary

Mr N H Bevan

Registered office

Mountain View Whip Lane Knockin Oswestry Shropshire SY10 8HU

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Hunter Bevan Limited

(Registration number: 03819273)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,299	4,028
Current assets
Debtors	6	30,802	38,501
Cash at bank and in hand		7,665	6,059
		38,467	44,560
Creditors: Amounts falling due within one year	7	(16,904)	(22,092)
Net current assets		21,563	22,468
Net assets		22,862	26,496
Capital and reserves
Called up share capital	8	4	4
Retained earnings		22,858	26,492
Shareholders' funds		22,862	26,496

For the financial 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.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Hunter Bevan Limited

(Registration number: 03819273)
Balance Sheet as at 31 August 2025

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 May 2026 and signed on its behalf by:
 

Mr N H Bevan Company secretary and director

Hunter Bevan Limited

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

1	General information

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

The address of its registered office is:
Mountain View
Whip Lane
Knockin
Oswestry
Shropshire
SY10 8HU

The principal place of business is:
Unit G07
The Fort Business Centre
Artillery Business Park
Oswestry
SY11 4AD

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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Hunter Bevan Limited

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

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:

Asset class	Depreciation method and rate
Fixtures and fittings	25% - 33% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

Hunter Bevan Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	27,866	27,866
At 31 August 2025	27,866	27,866
Amortisation
At 1 September 2024	27,866	27,866
At 31 August 2025	27,866	27,866
Carrying amount
At 31 August 2025	-	-
At 31 August 2024	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	29,454	29,454
At 31 August 2025	29,454	29,454
Depreciation
At 1 September 2024	25,426	25,426
Charge for the year	2,729	2,729
At 31 August 2025	28,155	28,155
Carrying amount
At 31 August 2025	1,299	1,299
At 31 August 2024	4,028	4,028

Hunter Bevan Limited

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

6

Debtors

Current	2025 £	2024 £
Trade debtors	16,469	24,262
Prepayments	1,347	1,346
Other debtors	12,986	12,893
	30,802	38,501

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,447	9,546
Taxation and social security	10,927	11,054
Accruals and deferred income	1,348	1,310
Other creditors	182	182
	16,904	22,092

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2
Ordinary 'A' of £1 each	2	2	2	2
	4	4	4	4

9	Related party transactions

Summary of transactions with other related parties

Monies due from a director at the year end amounted to £9,128 (2024 - £9,037).