Registration number: 09906945

Hutton Equine Limited

(Registration number: 09906945)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	339	8,735
Current assets
Stocks		14,800	12,300
Debtors	4	20,186	21,124
Cash at bank and in hand		165,922	184,654
		200,908	218,078
Creditors: Amounts falling due within one year	5	(54,466)	(76,298)
Net current assets		146,442	141,780
Total assets less current liabilities		146,781	150,515
Provisions for liabilities		-	(2,184)
Net assets		146,781	148,331
Capital and reserves
Called up share capital		100	100
Retained earnings		146,681	148,231
Shareholders' funds		146,781	148,331

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

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which 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 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 12 August 2026
 

.........................................

S L Hutton

Director

Hutton Equine Limited

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

1	Accounting policies

Statutory information

Hutton Equine Limited is a private company, limited by shares, domiciled in England and Wales, company number 09906945. The registered office is at The Old Farmhouse, Briery Busk Farm, Sheffield, S36 2AS.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

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. Revenue is recognised at the point of sale or upon the delivery of services.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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.

Hutton Equine Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Motor vehicles	25% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost
At 1 January 2025	147,137	27,990	175,127
At 31 December 2025	147,137	27,990	175,127
Depreciation
At 1 January 2025	138,402	27,990	166,392
Charge for the year	8,396	-	8,396
At 31 December 2025	146,798	27,990	174,788
Carrying amount
At 31 December 2025	339	-	339
At 31 December 2024	8,735	-	8,735

Hutton Equine Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4

Debtors

	2025 £	2024 £
Trade debtors	16,286	17,992
Prepayments	3,900	3,132
	20,186	21,124

5

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	11,266	8,595
Taxation and social security	34,045	53,402
Accruals and deferred income	4,500	4,500
Director's loan account	4,655	9,801
	54,466	76,298