Thomas Hitchcock Associates Limited

Registered number

04756526

Filleted Accounts

31 May 2026

Thomas Hitchcock Associates Limited
Registered number:		04756526
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		67,400			74,542

Current assets
Debtors	4	16,470			22,023
Cash at bank and in hand		18,221			41,556
		34,691			63,579

Creditors: amounts falling due within one year	5	(93,383)			(113,340)

Net current liabilities			(58,692)			(49,761)

Total assets less current liabilities			8,708			24,781


Provisions for liabilities			(12,806)			(21,927)


Net (liabilities)/assets			(4,098)			2,854

Capital and reserves
Called up share capital			100			100
Profit and loss account			(4,198)			2,754

Shareholders' funds			(4,098)			2,854

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Hitchcock
Director
Approved by the board on 17 July 2026

Thomas Hitchcock Associates Limited
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	over 4 years reducing balance
	Motor vehicles	over 4 year straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	23,769		95,780		119,549
	Additions	5,331		-		5,331
	At 31 May 2026	29,100		95,780		124,880

	Depreciation
	At 1 June 2025	20,252		24,755		45,007
	Charge for the year	2,895		9,578		12,473
	At 31 May 2026	23,147		34,333		57,480

	Net book value
	At 31 May 2026	5,953		61,447		67,400
	At 31 May 2025	3,517		71,025		74,542


4	Debtors			2026		2025
£					£

	Trade debtors			14,918		20,019
	Other debtors			1,552		2,004
				16,470		22,023


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			29,345		14,891
	Directors' loan account			63,086		97,885
	Other creditors			952		564
				93,383		113,340


6	Other information

	Thomas Hitchcock Associates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Falklands Road
	Alexandra Park
	Wroughton
	Wiltshire
	SN4 0TH