David Huskisson Associates Limited

Registered number

02797095

Unaudited Filleted Accounts

31 March 2025

David Huskisson Associates Limited
Registered number:		02797095
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,167			6,201

Current assets
Stocks		16,699			25,610
Debtors	4	62,329			78,022
Cash at bank and in hand		41,869			52,433
		120,897			156,065

Creditors: amounts falling due within one year	5	(26,478)			(40,801)

Net current assets			94,419			115,264

Net assets			98,586			121,465

Capital and reserves
Called up share capital			332			332
Share premium			(312,930)			(313,343)
Profit and loss account			411,184			434,476

Shareholders' funds			98,586			121,465

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Nicola Baugh
Director
Approved by the board on 7 October 2025

David Huskisson Associates Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Furniture and fittings	reducing balance	25%
	Computer equipment	reducing balance	33%

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				4		4


3	Tangible fixed assets
			Furniture and fittings		Computer equipment		Total
£				£		£
	Cost
	At 1 April 2024		207		8,348		8,555
	At 31 March 2025		207		8,348		8,555

	Depreciation
	At 1 April 2024		52		2,302		2,354
	Charge for the year		39		1,995		2,034
	At 31 March 2025		91		4,297		4,388

	Net book value
	At 31 March 2025		116		4,051		4,167
	At 31 March 2024		155		6,046		6,201


4	Debtors				2025		2024
£						£

	Trade debtors				53,926		73,024
	Directors account				270		-
	Other debtors and prepayments				8,133		4,998
					62,329		78,022


5	Creditors: amounts falling due within one year				2025		2024
£						£

	Trade creditors				4,277		766
	Directors account				-		74
	Taxation and social security costs				16,308		25,580
	Other creditors				5,893		14,381
					26,478		40,801


6	Other information

	David Huskisson Associates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit A, Farriers Courtyard
	Spelmonden Road
	Goudhurst
	Kent
	TN17 1HE