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REGISTERED NUMBER: 04770023 (England and Wales)












HOPPER WILLIAMS & BELL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






HOPPER WILLIAMS & BELL LIMITED (REGISTERED NUMBER: 04770023)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HOPPER WILLIAMS & BELL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Ms T Jenkins
G M Brown
Mrs M Johns
J Alesbury
P D Brassington
A R Kershaw
J Flood
Mrs G M Hedges



REGISTERED OFFICE: Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR



REGISTERED NUMBER: 04770023 (England and Wales)



SENIOR STATUTORY AUDITOR: Robert Stafford BA(Hons) FCA



AUDITORS: SCCA Limited T/A Stafford & Co
3 The Studios
320 Chorley Old Road
Bolton
BL1 4JU

HOPPER WILLIAMS & BELL LIMITED (REGISTERED NUMBER: 04770023)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 67,968 61,862
67,968 61,862

CURRENT ASSETS
Debtors 6 1,814,615 1,644,158
Cash at bank 923,180 894,476
2,737,795 2,538,634
CREDITORS
Amounts falling due within one year 7 (1,300,544 ) (1,150,850 )
NET CURRENT ASSETS 1,437,251 1,387,784
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,505,219

1,449,646

CREDITORS
Amounts falling due after more than one
year

8

(439,847

)

(648,507

)

PROVISIONS FOR LIABILITIES 10 (15,600 ) (7,800 )
NET ASSETS 1,049,772 793,339

CAPITAL AND RESERVES
Called up share capital 500,000 500,000
Retained earnings 549,772 293,339
SHAREHOLDERS' FUNDS 1,049,772 793,339

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 7 August 2025 and were signed on its behalf by:





G M Brown - Director


HOPPER WILLIAMS & BELL LIMITED (REGISTERED NUMBER: 04770023)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Hopper Williams & Bell 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 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents fees receivable, excluding value added tax. All contracts in progress, that have not been invoiced at the balance sheet date are included within debtors at the full expected realisable income value.

Goodwill
Purchased Goodwill has been fully amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Leasehold improvements - Straight line over 10 years
Fixtures and fittings - 15% Reducing balance
Computer equipment - Straight line over 3 years

Government grants
The following government grants were received in the comparative year:

Apprenticeship programme: the accrual model has been used to recognise the grant when it is received or becomes receivable, as there are no future related costs or performance conditions.

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.


HOPPER WILLIAMS & BELL LIMITED (REGISTERED NUMBER: 04770023)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Dilapidations provision
Provisions relate to the estimated cost of removing leasehold improvements and rectifying any wear and tear, under the terms of the lease of the company's office and is recognised over the term of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial assets
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 73 (2023 - 73 ) .

HOPPER WILLIAMS & BELL LIMITED (REGISTERED NUMBER: 04770023)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 January 2024
and 31 December 2024 1,803,523
AMORTISATION
At 1 January 2024
and 31 December 2024 1,803,523
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and Computer
improvements fittings equipment Totals
£ £ £ £
COST
At 1 January 2024 245,764 58,528 174,320 478,612
Additions 7,654 1,336 28,834 37,824
Disposals (2,379 ) (3,212 ) (37,803 ) (43,394 )
At 31 December 2024 251,039 56,652 165,351 473,042
DEPRECIATION
At 1 January 2024 233,232 44,238 139,280 416,750
Charge for year 2,660 2,225 25,992 30,877
Eliminated on disposal (2,379 ) (2,476 ) (37,698 ) (42,553 )
At 31 December 2024 233,513 43,987 127,574 405,074
NET BOOK VALUE
At 31 December 2024 17,526 12,665 37,777 67,968
At 31 December 2023 12,532 14,290 35,040 61,862

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1,609,331 1,435,725
Other debtors 205,284 208,433
1,814,615 1,644,158

Included within other debtors is a deferred tax asset of £31,682 (2023: £41,200).

HOPPER WILLIAMS & BELL LIMITED (REGISTERED NUMBER: 04770023)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 49,405 56,247
Amounts owed to group undertakings 208,660 201,493
Taxation and social security 731,547 615,150
Other creditors 310,932 277,960
1,300,544 1,150,850

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Amounts owed to group undertakings 439,847 648,507

The amounts owed to group undertakings are unsecured.

9. LEASING AGREEMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £666,820 (2023: £822,360).

10. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Other provisions
Dilapidations provision 15,600 7,800

Provision
£
Balance at 1 January 2024 7,800
Charge to Income Statement during year 7,800
Balance at 31 December 2024 15,600

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robert Stafford BA(Hons) FCA (Senior Statutory Auditor)
for and on behalf of SCCA Limited T/A Stafford & Co

12. ULTIMATE PARENT COMPANY

The ultimate controlling party is ETL International AG, registered in Germany.

ETL International AG
Steinstrasse 41
Essen
Germany 45128