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REGISTERED NUMBER: 00803789 (England and Wales)







Financial Statements for the Year Ended 31st March 2025

for

P.J.Hopkins Limited

P.J.Hopkins Limited (Registered number: 00803789)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P.J.Hopkins Limited

Company Information
for the Year Ended 31st March 2025







DIRECTORS: P J Hopkins
V M Hopkins
Mrs M P Garfield





REGISTERED OFFICE: Unit D2a
Blackpole Trading Estate East
Blackpole
Worcester
Worcestershire
WR3 8SG





REGISTERED NUMBER: 00803789 (England and Wales)





ACCOUNTANTS: The Richards Sandy Partnership
Thorneloe House
25 Barbourne Road
Worcester
Worcestershire
WR1 1RU

P.J.Hopkins Limited (Registered number: 00803789)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 2,110,000 2,110,000
2,110,000 2,110,000

CURRENT ASSETS
Debtors 6 20,648 35,862
Cash at bank and in hand 289,083 359,122
309,731 394,984
CREDITORS
Amounts falling due within one year 7 60,799 89,324
NET CURRENT ASSETS 248,932 305,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,358,932

2,415,660

PROVISIONS FOR LIABILITIES 8 499,779 499,779
NET ASSETS 1,859,153 1,915,881

CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Non-distributable reserve 10 1,499,336 1,499,336
Retained earnings 349,817 406,545
SHAREHOLDERS' FUNDS 1,859,153 1,915,881

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.J.Hopkins Limited (Registered number: 00803789)

Balance Sheet - continued
31st March 2025


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 1st May 2025 and were signed on its behalf by:




P J Hopkins - Director V M Hopkins - Director




Mrs M P Garfield - Director


P.J.Hopkins Limited (Registered number: 00803789)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

P.J.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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost

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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

INVESTMENT PROPERTY
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Non-distributable reserve.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

P.J.Hopkins Limited (Registered number: 00803789)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st April 2024 7,642
Disposals (7,642 )
At 31st March 2025 -
DEPRECIATION
At 1st April 2024 7,642
Eliminated on disposal (7,642 )
At 31st March 2025 -
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2024
and 31st March 2025 2,110,000
NET BOOK VALUE
At 31st March 2025 2,110,000
At 31st March 2024 2,110,000

Fair value at 31st March 2025 is represented by:
£   
Valuation in 2014 1,053,972
Valuation in 2022 545,143
Valuation in 2022 400,000
Cost 110,885
2,110,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 110,885 110,885

The investment properties were valued on an open market basis on 31st March 2025 by the directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 13,910 15,333
Other debtors - 13,124
Prepayments 6,738 7,405
20,648 35,862

P.J.Hopkins Limited (Registered number: 00803789)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 5,760 17,888
Tax 12,370 23,592
Other creditors - 7,500
Deferred income 38,611 38,958
Accrued expenses 4,058 1,386
60,799 89,324

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 499,779 499,779

Deferred
tax
£   
Balance at 1st April 2024 499,779
Balance at 31st March 2025 499,779

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
10,000 Ordinary £1 10,000 10,000

10. RESERVES
Non-distribu
reserve
£   
At 1st April 2024
and 31st March 2025 1,499,336