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Registered number: 07806301
Hamilton Financial Options Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
CWH Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07806301
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,100 -
Tangible Assets 5 62,502 3,656
Investments 6 164,117 147,561
234,719 151,217
CURRENT ASSETS
Debtors 7 6,076 9,678
Cash at bank and in hand 191,329 186,991
197,405 196,669
Creditors: Amounts Falling Due Within One Year 8 (23,154 ) (10,204 )
NET CURRENT ASSETS (LIABILITIES) 174,251 186,465
TOTAL ASSETS LESS CURRENT LIABILITIES 408,970 337,682
Creditors: Amounts Falling Due After More Than One Year 9 (42,588 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,794 ) (8,969 )
NET ASSETS 349,588 328,713
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 349,587 328,712
SHAREHOLDERS' FUNDS 349,588 328,713
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C E Hamilton
Director
28/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hamilton Financial Options Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07806301 . The registered office is Nobold Farmhouse, Nobold, Shrewsbury, Shropshire, SY5 8NW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
The company's intellectual property consists of rights relating to two books. The directors consider that these assets have a useful economic life of 10 years. As the assets are not expected to be brought into use until the next financial year, no amortisation has been charged in the current period.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 November 2024 -
Additions 8,100
As at 31 October 2025 8,100
Net Book Value
As at 31 October 2025 8,100
As at 1 November 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 - 9,214 9,214
Additions 60,348 2,758 63,106
Disposals - (2,011 ) (2,011 )
As at 31 October 2025 60,348 9,961 70,309
Depreciation
As at 1 November 2024 - 5,558 5,558
Provided during the period 2,515 639 3,154
Disposals - (905 ) (905 )
As at 31 October 2025 2,515 5,292 7,807
Net Book Value
As at 31 October 2025 57,833 4,669 62,502
As at 1 November 2024 - 3,656 3,656
Page 4
Page 5
6. Investments
Joint Ventures Other Total
£ £ £
Cost or Valuation
As at 1 November 2024 - 147,561 147,561
Additions 9,600 - 9,600
Fair value adjustments - 6,956 6,956
As at 31 October 2025 9,600 154,517 164,117
Provision
As at 1 November 2024 - - -
As at 31 October 2025 - - -
Net Book Value
As at 31 October 2025 9,600 154,517 164,117
As at 1 November 2024 - 147,561 147,561
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 6,076 9,678
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,842 -
Other creditors 10,124 1,825
Taxation and social security 6,188 8,379
23,154 10,204
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 42,588 -
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,842 -
Later than one year and not later than five years 42,588 -
49,430 -
49,430 -
Page 5
Page 6
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Christopher Hamilton 1,085 - 1,085 - -
The above loan is unsecured, interest free and repayable on demand.
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