Company Registration No. 15052437 (England and Wales)
Hinton-smith Financial Planning Ltd
Unaudited accounts
for the year ended 31 August 2026
Hinton-smith Financial Planning Ltd
Statement of financial position
as at 31 August 2026
Tangible assets
47,256
2,529
Cash at bank and in hand
97,704
120,402
Creditors: amounts falling due within one year
(44,803)
-
Net current assets
52,963
120,464
Total assets less current liabilities
100,219
122,993
Creditors: amounts falling due after more than one year
-
(33,940)
Called up share capital
11
11
Profit and loss account
100,208
89,042
Shareholders' funds
100,219
89,053
For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by
Felix Hinton-Smith
Director
Company Registration No. 15052437
Hinton-smith Financial Planning Ltd
Notes to the Accounts
for the year ended 31 August 2026
Hinton-smith Financial Planning Ltd is a private company, limited by shares, registered in England and Wales, registration number 15052437. The registered office is 12 Gloweth View, Truro, Cornwall, TR1 3JZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
During the current year, the Company identified an error in the prior period financial statements arising from the omission of a savings account from the Company's accounting records and financial statements.
As a consequence of the omission, transfers from the Company's savings account to its main operating bank account were incorrectly recorded as sales revenue in the prior period. These transactions were transfers between bank accounts held by the Company and did not represent income generated from the Company's trading activities.
The effect of correcting the error is to reduce the profit for the prior period by £2,203 and to recognise the relevant bank account balances and reclassify the amounts previously recorded as sales.
In accordance with Section 10 of FRS 102, management has assessed the nature and financial effect of the error and has concluded that the error is not material to the financial statements. Accordingly, the prior period comparative amounts have not been restated and the correction has been recognised in the current accounting period.
The current year financial statements therefore include the necessary adjustments to correct the omission and to ensure that transfers between the Company's bank accounts are not recognised as revenue.
Hinton-smith Financial Planning Ltd
Notes to the Accounts
for the year ended 31 August 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2025
2,300
850
223
3,373
Additions
52,784
1,621
110
54,515
At 31 August 2026
55,084
2,471
333
57,888
At 1 September 2025
575
213
56
844
Charge for the year
9,356
386
46
9,788
At 31 August 2026
9,931
599
102
10,632
At 31 August 2026
45,153
1,872
231
47,256
At 31 August 2025
1,725
637
167
2,529
Amounts falling due within one year
Accrued income and prepayments
62
62
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
43,167
-
Loans from directors
640
-
7
Creditors: amounts falling due after more than one year
2026
2025
Taxes and social security
-
33,257
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).