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REGISTERED NUMBER: 02654590 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Hockin & Roberts Limited

Hockin & Roberts Limited (Registered number: 02654590)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Hockin & Roberts Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: F K Blewett





SECRETARY: F K Blewett





REGISTERED OFFICE: Unit 8
Hayle Industrial Park
Hayle
Cornwall
TR27 5JR





REGISTERED NUMBER: 02654590 (England and Wales)

Hockin & Roberts Limited (Registered number: 02654590)

Abridged Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,411 2,627

CURRENT ASSETS
Stocks 45,545 46,969
Debtors 9,238 6,471
Cash at bank 6,964 8,329
61,747 61,769
CREDITORS
Amounts falling due within one year 239,095 231,828
NET CURRENT LIABILITIES (177,348 ) (170,059 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(171,937

)

(167,432

)

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Share premium 29,759 29,759
Debenture 100,000 100,000
Retained earnings (311,696 ) (307,191 )
SHAREHOLDERS' FUNDS (171,937 ) (167,432 )

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

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

The director acknowledges her 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.

Hockin & Roberts Limited (Registered number: 02654590)

Abridged Balance Sheet - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 25 June 2025 and were signed by:





F K Blewett - Director


Hockin & Roberts Limited (Registered number: 02654590)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Hockin & Roberts 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 by the company to write off the cost less the estimated residual value of tangible fixed assets by equal instalments over their estimated useful economic lives as follows:

Fixtures, fittings and equipment 12½% - 20% per annum

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.

Going concern
The accounts have been prepared on a going concern basis which assumes the company will continue trading for the foreseeable future.

The director has confirmed that the company has sufficient funds to meet its liabilities as they fall due and they will continue to give financial support to the company until such time as its position improves. The director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.

Hockin & Roberts Limited (Registered number: 02654590)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 49,911
Additions 3,750
Disposals (14,761 )
At 30 September 2024 38,900
DEPRECIATION
At 1 October 2023 47,284
Charge for year 966
Eliminated on disposal (14,761 )
At 30 September 2024 33,489
NET BOOK VALUE
At 30 September 2024 5,411
At 30 September 2023 2,627

5. RELATED PARTY DISCLOSURES

An unincorporated business owned by F K Blewett (director) trades with the company. During the year the company made net sales of £1,991 (2023: £2,900) and received £Nil (2023: £Nil) of goods and services from this business. The business was owed Nil (2023: £Nil) at the beginning of the year and £91 at the end of the year (2023: £Nil). The maximum owed by the business to the company during the year was £254 (2023: £2,042). All transactions were on normal commercial terms.

During the year the company occupied, under an informal arrangement and on a rent free basis, freehold business premises owned by F K Blewett (director).

H R Roberts was a director as a 30 September 2024, but ceased to be a director prior to the date of this report due to his death. H R Roberts advanced a £100,000 general debenture in 2002 that is secured on the assets of the company. The debenture has no fixed repayment terms and there is no interest is payable on the debenture.