Hugh Attwater Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11223957

Hugh Attwater Limited

Filleted Unaudited Financial Statements

31 March 2026

Hugh Attwater Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	1,858	2,477

Current assets

Debtors	6	16,953	7,553
Cash at bank and in hand		28,877	–
		--------	-------
		45,830	7,553

Creditors: amounts falling due within one year	7	36,942	9,055
		--------	-------
Net current assets/(liabilities)		8,888	( 1,502)
		--------	-------
Total assets less current liabilities		10,746	975
		--------	----
Net assets		10,746	975
		--------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	10,745	974
	--------	----
Shareholders funds	10,746	975
	--------	----

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 31 March 2026 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 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 4 September 2026 , and are signed on behalf of the board by:

Mr H Attwater
Director

Company registration number: 11223957

Hugh Attwater Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 86 Leverton Street, London, NW5 2NY.

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.

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.

Income 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, 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

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

	Equipment	-	25% reducing balance

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2025 and 31 March 2026	5,182
	-------
Depreciation
At 1 April 2025	2,705
Charge for the year	619
	-------
At 31 March 2026	3,324
	-------
Carrying amount
At 31 March 2026	1,858
	-------
At 31 March 2025	2,477
	-------

6. Debtors

	2026	2025
	£	£
Other debtors	16,953	7,553
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	–	365
Corporation tax	26,550	668
Social security and other taxes	–	365
Other creditors	10,392	7,657
	--------	-------
	36,942	9,055
	--------	-------