Russ Hammond Associates Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Pages for Filing with Registrar
Company Registration No. 12265569 (England and Wales)
Russ Hammond Associates Limited
Company Information
Directors
F Hammond
R Hammond
Company number
12265569
Registered office
10 Compton Terrace
London
United Kingdom
N1 2UN
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Russ Hammond Associates Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Russ Hammond Associates Limited
Balance Sheet
As at 31 October 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
262
Current assets
Cash at bank and in hand
1,349
658
Creditors: amounts falling due within one year
4
(54,513)
(48,619)
Net current liabilities
(53,164)
(47,961)
Net liabilities
(53,164)
(47,699)
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(53,264)
(47,799)
Total equity
(53,164)
(47,699)

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
R Hammond
Director
Company Registration No. 12265569
Russ Hammond Associates Limited
Notes to the Financial Statements
For the year ended 31 October 2025
Page 2
1
Accounting policies
Company information

Russ Hammond Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Compton Terrace, London, United Kingdom, N1 2UN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Russ Hammond Associates Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
Page 3
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
1,399
Depreciation and impairment
At 1 November 2024
1,137
Depreciation charged in the year
262
At 31 October 2025
1,399
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
262
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
54,513
48,619
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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