Company Registration No. 08078411 (England and Wales)
Hammond & Associates Limited
Unaudited accounts
for the year ended 31 August 2025
Hammond & Associates Limited
Unaudited accounts
Contents
Hammond & Associates Limited
Company Information
for the year ended 31 August 2025
Directors
Paul Hammond
Carol Jayne Smith
Company Number
08078411 (England and Wales)
Registered Office
Monkswell House
Manse Lane
Knaresborough
North Yorkshire
HG5 8NQ
England
Accountants
Craven Professional Solutions
126 Monkswell House
Manse Lane
Knaresborough
North Yorkshire
HG5 8NQ
Hammond & Associates Limited
Statement of financial position
as at 31 August 2025
Intangible assets
50,000
50,000
Tangible assets
83,519
96,517
Cash at bank and in hand
91,086
89,180
Creditors: amounts falling due within one year
(377,039)
(412,950)
Net current assets
26,141
28,355
Total assets less current liabilities
159,660
174,872
Creditors: amounts falling due after more than one year
(57,162)
(92,288)
Called up share capital
1,000
1,000
Profit and loss account
101,498
81,584
Shareholders' funds
102,498
82,584
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Paul Hammond
Director
Company Registration No. 08078411
Hammond & Associates Limited
Notes to the Accounts
for the year ended 31 August 2025
Hammond & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08078411. The registered office is Monkswell House, Manse Lane, Knaresborough, North Yorkshire, HG5 8NQ, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of work carried out in respect of services provided to clients.
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.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% p.a. on a straight line basis
Plant & machinery
20% p.a. on a reducing balance basis
Motor vehicles
20% p.a. on a reducing balance basis
Fixtures & fittings
20% p.a. on a reducing balance basis
Computer equipment
25% p.a. on a straight line basis
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Hammond & Associates Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill
At 1 September 2024
50,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
26,437
51,749
92,489
5,957
13,449
190,081
Additions
-
-
-
1,911
3,844
5,755
At 31 August 2025
26,437
51,749
92,489
7,868
17,293
195,836
At 1 September 2024
1,322
24,749
50,874
5,429
11,190
93,564
Charge for the year
1,322
5,400
8,323
488
3,220
18,753
At 31 August 2025
2,644
30,149
59,197
5,917
14,410
112,317
At 31 August 2025
23,793
21,600
33,292
1,951
2,883
83,519
At 31 August 2024
25,115
27,000
41,615
528
2,259
96,517
Amounts falling due within one year
Trade debtors
192,826
265,776
Other debtors
119,268
86,349
Hammond & Associates Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
22,835
49,406
Obligations under finance leases and hire purchase contracts
12,998
12,998
Trade creditors
203,667
236,722
Taxes and social security
17,903
5,048
Other creditors
99,888
86,251
Loans from directors
3,764
2,274
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
12,999
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
10
Transactions with related parties
As at 31 August 2025 there was £54,102 (2024 - £59,442) owed to H&A Property Management Limited and £45787 (2024 - £26,785) owed to Hammond Associates (Scotland) Limited, both of which have common ownership.
11
Average number of employees
During the year the average number of employees was 4 (2024: 4).