| Registered Number:05034598 |
For the year ended 28 February 2025
England and Wales
Report of the Directors and Financial Statements
For the year ended 28 February 2025
Hamilton & Croft Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Hamilton & Croft Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
50,386
42,159
2
50,386
42,159
15,200
14,250
3
| Trade and other receivables |
85,929
41,993
4
15,242
| Cash and cash equivalents |
48,851
105,094
116,371
| Trade and other payables: amounts falling due within one |
| year |
(71,632)
(49,534)
5
44,739
55,560
Net current assets
| Total assets less current liabilities |
105,946
86,898
| Trade and other payables: amounts falling due after more |
| than one year |
(25,291)
(17,099)
6
(8,074)
(8,011)
| Provisions for liabilities |
80,773
Net assets
53,596
100
100
80,673
53,496
80,773
53,596
Shareholders' funds
| For the year ended 28 February 2025 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 of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of |
| each financial year and of its profit or loss for each financial year in accordance with the requirements of Section |
| 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial |
| statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 17 November 2025 and were signed by: |
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For the year ended 28 February 2025
Hamilton & Croft Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 28 February 2025
Hamilton & Croft Limited
Notes to the Financial Statements
Statutory Information
| Hamilton & Croft Limited is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 05034598. |
Royal Business Park
King Street
Pontefract
West Yorkshire
WF8 4AH
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Motor vehicles
Fixtures and fittings
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis. |
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For the year ended 28 February 2025
Hamilton & Croft Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
142,160
4,218
19,989
117,953
17,466
528
15,750
1,188
-
5,000
-
5,000
119,141
40,739
4,746
164,626
| Provision for depreciation and impairment |
100,001
4,061
5,096
90,844
Charge for year
9,768
102
5,422
4,244
4,471
-
4,471
-
114,240
4,163
14,989
95,088
24,053
25,750
583
50,386
27,109
14,893
157
42,159
Land & Buildings revaluation carried out 25 August 2021.
2024
2025
14,250
15,200
| 4. Trade and other receivables |
2024
2025
25,678
85,650
16,315
279
85,929
41,993
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For the year ended 28 February 2025
Hamilton & Croft Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
23,806
44,440
| Taxation and social security |
23,573
24,358
2,155
2,834
49,534
71,632
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
17,099
24,588
-
703
17,099
25,291
| 7. Average number of persons employed |
During the year the average number of employees was 6 (2024 : 6)
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