A. Hinchliffe & Co Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12231075

A. HINCHLIFFE & CO LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

A. HINCHLIFFE & CO LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Intangible assets	5		6,000	7,500

CURRENT ASSETS

Debtors	6	78	73
Cash at bank and in hand		34,738	12,946
		---------	---------
		34,816	13,019

CREDITORS: amounts falling due within one year	7	13,056		3,641
		---------		---------
NET CURRENT ASSETS			21,760	9,378
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			27,760	16,878

ACCRUALS AND DEFERRED INCOME	1,067	1,018
	---------	---------
NET ASSETS	26,693	15,860
	---------	---------

A. HINCHLIFFE & CO LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£

CAPITAL AND RESERVES

Called up share capital	8	100	100
Profit and loss account		26,593	15,760
		---------	---------
SHAREHOLDER FUNDS		26,693	15,860
		---------	---------

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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his 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 27 September 2026 , and are signed on behalf of the board by:

A Hinchliffe
Director

Company registration number: 12231075

A. HINCHLIFFE & CO 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, United Kingdom.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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 as agents for the textile industry, stated net of discounts and of Value Added Tax.

Current tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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.

4. DIVIDENDS

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	7,000	3,500
	-------	-------

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	15,000
	---------
Amortisation
At 1 December 2024	7,500
Charge for the year	1,500
	---------
At 30 November 2025	9,000
	---------
Carrying amount
At 30 November 2025	6,000
	---------
At 30 November 2024	7,500
	---------

6. DEBTORS

	2025	2024
	£	£
Other debtors	78	73
	----	----

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	4,579	2,776
Social security and other taxes	8,416	776
Other creditors	61	89
	---------	-------
	13,056	3,641
	---------	-------

8. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director had an unsecured interest free loan with the company. The directors loan account was in credit throughout the majority of the year and is repayable on demand.