Haybrooke Associates Limited - Filleted accounts

Registered number

05817294

Haybrooke Associates Limited

Filleted Accounts

31 May 2025

Haybrooke Associates Limited
Registered number:		05817294
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,175			4,190

Current assets
Debtors	4	251,741			347,882
Cash at bank and in hand		197,388			262,319
		449,129			610,201

Creditors: amounts falling due within one year	5	(231,011)			(301,846)

Net current assets			218,118			308,355

Total assets less current liabilities			224,293			312,545

Creditors: amounts falling due after more than one year	6		(30,000)			(60,000)



Net assets			194,293			252,545

Capital and reserves
Called up share capital			1,100			1,100
Profit and loss account			193,193			251,445

Shareholders' funds			194,293			252,545

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.




Mr John Roche
Director
Approved by the board on 12 November 2025

Haybrooke Associates Limited
Notes to the Accounts
for the year ended 31 May 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,calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.

	Plant and machinery	Not provided

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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		7		7


3	Tangible fixed assets
					Plant and machinery
£
	Cost
	At 1 June 2024				47,568
	Additions				3,801
	At 31 May 2025				51,369

	Depreciation
	At 1 June 2024				43,378
	Charge for the year				1,816
	At 31 May 2025				45,194

	Net book value
	At 31 May 2025				6,175
	At 31 May 2024				4,190


4	Debtors		2025		2024
£				£

	Trade debtors		251,741		298,430
	Other debtors		-		49,452
			251,741		347,882


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

	Bank loans and overdrafts		54		231
	Trade creditors		200,526		235,088
	Corporation tax		(31,028)		-
	Other taxes and social security costs		61,459		66,527
			231,011		301,846


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		30,000		60,000


7	Other information

	Haybrooke Associates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Harborough Innovation Centre
	Airfield Business Park
	Leicester Road
	Market Harborough
	LE16 7WB