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REGISTERED NUMBER: 00621672 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

P. A. HOPKINS LIMITED

P. A. HOPKINS LIMITED (REGISTERED NUMBER: 00621672)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P. A. HOPKINS LIMITED

COMPANY INFORMATION
for the year ended 30 April 2024







DIRECTORS: Mrs P A Richards
Ms R E Barker
R A Hopkins
A D Richards



REGISTERED OFFICE: Highdown House
11 Highdown Road
Leamington Spa
Warwickshire
CV31 1XT



REGISTERED NUMBER: 00621672 (England and Wales)



BANKERS: National Westminster Bank Plc
Royal Priors
59 The Parade
Leamington Spa
Warwickshire
CV32 4ZX

P. A. HOPKINS LIMITED (REGISTERED NUMBER: 00621672)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 700,669 700,891

CURRENT ASSETS
Stocks 13,805 13,805
Debtors 5 9,427 8,987
Cash at bank and in hand 285,209 510,312
308,441 533,104
CREDITORS
Amounts falling due within one year 6 35,499 21,585
NET CURRENT ASSETS 272,942 511,519
TOTAL ASSETS LESS CURRENT
LIABILITIES

973,611

1,212,410

PROVISIONS FOR LIABILITIES 140 169
NET ASSETS 973,471 1,212,241

CAPITAL AND RESERVES
Called up share capital 4,900 4,900
Revaluation reserve 7 594,877 594,877
Retained earnings 373,694 612,464
973,471 1,212,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

P. A. HOPKINS LIMITED (REGISTERED NUMBER: 00621672)

BALANCE SHEET - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2024 and were signed on its behalf by:




Mrs P A Richards - Director



Ms R E Barker - Director


P. A. HOPKINS LIMITED (REGISTERED NUMBER: 00621672)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2024

1. STATUTORY INFORMATION

P. A. Hopkins Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover
Turnover comprises the value of property development land disposals and rents receivable excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Investment property
The investment property is shown at market value as determined on an annual basis by the directors, and no depreciation is charged thereon.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

P. A. HOPKINS LIMITED (REGISTERED NUMBER: 00621672)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Freehold Computer
buildings equipment Totals
£    £    £   
COST OR VALUATION
At 1 May 2023
and 30 April 2024 700,000 4,299 704,299
DEPRECIATION
At 1 May 2023 - 3,408 3,408
Charge for year - 222 222
At 30 April 2024 - 3,630 3,630
NET BOOK VALUE
At 30 April 2024 700,000 669 700,669
At 30 April 2023 700,000 891 700,891

The freehold property is an investment property which is shown at its open market value for existing use as determined by the directors.

Cost or valuation at 30 April 2024 is represented by:

Freehold Computer
buildings equipment Totals
£    £    £   
Valuation in 1996 188,402 - 188,402
Valuation in 2003 382,557 - 382,557
Cost 129,041 4,299 133,340
700,000 4,299 704,299

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 750
Other debtors 9,427 8,237
9,427 8,987

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 18,650 8,113
Other creditors 16,849 13,472
35,499 21,585

P. A. HOPKINS LIMITED (REGISTERED NUMBER: 00621672)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

7. RESERVES
Revaluation
reserve
£   
At 1 May 2023
and 30 April 2024 594,877