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E & T HOGG LIMITED

Registered Number
13022110
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

E & T HOGG LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

HOGG, Eric
HOGG, Tracey

Registered Address

Westgate House 1 Westgate
Wetherby
LS22 6LL

Registered Number

13022110 (England and Wales)
E & T HOGG LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-358
Tangible assets48,3253,951
8,3254,309
Current assets
Stocks520,96119,264
Debtors28,89023,362
Cash at bank and on hand76,44130,153
126,29272,779
Creditors amounts falling due within one year6(104,276)(75,948)
Net current assets (liabilities)22,016(3,169)
Total assets less current liabilities30,3411,140
Net assets30,3411,140
Capital and reserves
Share premium100100
Profit and loss account30,2411,040
Shareholders' funds30,3411,140
The financial statements were approved and authorised for issue by the Board of Directors on 2 January 2025, and are signed on its behalf by:
HOGG, Eric
Director
HOGG, Tracey
Director

Registered Company No. 13022110
E & T HOGG LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year2215
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 231,0751,075
At 31 May 241,0751,075
Amortisation and impairment
At 01 June 23717717
Charge for year358358
At 31 May 241,0751,075
Net book value
At 31 May 24--
At 31 May 23358358
4.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 June 234,7694,769
Additions5,3005,300
At 31 May 2410,06910,069
Depreciation and impairment
At 01 June 23818818
Charge for year926926
At 31 May 241,7441,744
Net book value
At 31 May 248,3258,325
At 31 May 233,9513,951
5.Stocks

2024

2023

££
Raw materials and consumables20,96119,264
Total20,96119,264
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,72515,831
Taxation and social security27,99513,241
Other creditors47,48942,599
Accrued liabilities and deferred income7,0674,277
Total104,27675,948