REGISTERED NUMBER: 06656337 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

HODDER AND PARTNERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Hodder

Mrs C Hodder

SECRETARY:

Mrs C Hodder

REGISTERED OFFICE:

1 Kelso Place

Manchester

Greater Manchester

M15 4LE

REGISTERED NUMBER:

06656337 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

BANKERS:

Barclays Bank Plc

51 Mosley Street

Manchester

M60 2AU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,135,816

1,395,966

1,135,816

1,395,966

CURRENT ASSETS

Debtors

6

961,761

560,178

Cash at bank

451,861

329,491

1,413,622

889,669

CREDITORS

Amounts falling due within one year

7

432,827

467,183

NET CURRENT ASSETS

980,795

422,486

TOTAL ASSETS LESS CURRENT LIABILITIES

2,116,611

1,818,452

CREDITORS

Amounts falling due after more than one year

8

479,037

505,177

NET ASSETS

1,637,574

1,313,275

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

1,637,470

1,313,171

SHAREHOLDERS' FUNDS

1,637,574

1,313,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:

Mrs C Hodder - Director

1.	STATUTORY INFORMATION

Hodder and Partners 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.

Turnover

Turnover is accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

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.

Long leasehold

-

not depreciated

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Tangible fixed assets are initially recorded at cost.

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 instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

83,119

AMORTISATION

At 1 January 2024

and 31 December 2024

83,119

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

1,347,643

3,640

86,150

90,329

1,527,762

Additions

-

-

8,371

34,388

42,759

Disposals

(289,246

)

-

-

-

(289,246

)

At 31 December 2024

1,058,397

3,640

94,521

124,717

1,281,275

DEPRECIATION

At 1 January 2024

-

3,288

65,756

62,752

131,796

Charge for year

-

53

4,315

9,295

13,663

At 31 December 2024

-

3,341

70,071

72,047

145,459

NET BOOK VALUE

At 31 December 2024

1,058,397

299

24,450

52,670

1,135,816

At 31 December 2023

1,347,643

352

20,394

27,577

1,395,966

The company disposed of Low Riddings during the year. A condition of the sale was that the company would continue to fund an ongoing dispute in relation to Vehicular Right of Way to the property.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

421,009

440,261

Other debtors

540,752

119,917

961,761

560,178

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,056

10,056

Trade creditors

8,586

27,565

Taxation and social security

269,273

318,571

Other creditors

144,912

110,991

432,827

467,183

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

10,056

20,112

Other creditors

468,981

485,065

479,037

505,177

Amounts falling due in more than five years:

Repayable by instalments

Mortgage loan

290,436

263,890

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

30,608

27,825

Between one and five years

122,430

111,300

In more than five years

214,253

194,775

367,291

333,900

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Mortgage loan

513,617

540,359

The property loans are secured over land and buildings owned by the company.

11.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount of £530,651 (2023: £114,559) due from directors. Interest was charged on this loan at the official rate of interest as published by HM Revenue & Customs. There are no terms governing its repayment.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors of the company.

The ultimate controlling party is the directors of the company.