Hutton & Cawood Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04103809

HUTTON & CAWOOD LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

HUTTON & CAWOOD LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5	489,308	490,685
Investments	6	1	1
		----------	----------
		489,309	490,686

CURRENT ASSETS

Debtors	7	751,710	846,266
Cash at bank and in hand		127,231	101,656
		----------	----------
		878,941	947,922

CREDITORS: amounts falling due within one year	8	170,803		192,045
		----------		----------
NET CURRENT ASSETS			708,138		755,877
			-------------		-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,197,447		1,246,563

PROVISIONS

Taxation including deferred tax	2,518	–
	-------------	-------------
NET ASSETS	1,194,929	1,246,563
	-------------	-------------

HUTTON & CAWOOD LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	9	700	700
Capital redemption reserve		300	300
Profit and loss account		1,193,929	1,245,563
		-------------	-------------
SHAREHOLDERS FUNDS		1,194,929	1,246,563
		-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

T Cawood

Director

Company registration number: 04103809

HUTTON & CAWOOD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Freehold land is held at cost, and subsequently stated at cost less impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Fixtures & fittings	-	20% reducing balance
Motor vehicles	-	25% reducing balance

Investments in subsidiaries

Investments in subsidiaries accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).

5. TANGIBLE ASSETS

	Land and buildings	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 December 2024	588,236	37,259	46,442	671,937
Additions	6,943	3,125	–	10,068
	----------	---------	---------	----------
At 30 November 2025	595,179	40,384	46,442	682,005
	----------	---------	---------	----------
Depreciation
At 1 December 2024	110,662	26,189	44,401	181,252
Charge for the year	8,460	2,475	510	11,445
	----------	---------	---------	----------
At 30 November 2025	119,122	28,664	44,911	192,697
	----------	---------	---------	----------
Carrying amount
At 30 November 2025	476,057	11,720	1,531	489,308
	----------	---------	---------	----------
At 30 November 2024	477,574	11,070	2,041	490,685
	----------	---------	---------	----------

6. INVESTMENTS

	Shares in group undertakings
	£
Cost
At 1 December 2024 and 30 November 2025	1
	----
Impairment
At 1 December 2024 and 30 November 2025	–
	----

Carrying amount
At 30 November 2025	1
	----
At 30 November 2024	1
	----

7. DEBTORS

	2025	2024
	£	£
Other debtors	751,710	846,266
	----------	----------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	575,000	650,000
	----------	----------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	55	151
Amounts owed to group undertakings and undertakings in which the company has a participating interest	112,610	110,932
Corporation tax	15,548	–
Other creditors	11,775	3,911
Other creditors	30,815	77,051
	----------	----------
	170,803	192,045
	----------	----------

9. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	315	315	315	315
Ordinary B shares of £ 1 each	70	70	70	70
Ordinary C shares of £ 1 each	245	245	245	245
Ordinary D shares of £ 1 each	70	70	70	70
	----	----	----	----
	700	700	700	700
	----	----	----	----

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Throughout the year the directors had unsecured interest free loans with the company. The directors' loan accounts were in credit throughout the year and are repayable on demand.