REGISTERED NUMBER: 00864679 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Hogben & Partis Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

J E Gardner

REGISTERED OFFICE:

37 Stone Street

Faversham

Kent

ME13 8PH

REGISTERED NUMBER:

00864679 (England and Wales)

ACCOUNTANTS:

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

FIXED ASSETS

Tangible assets

4

777,848

790,753

CURRENT ASSETS

Stocks

8,911

15,081

Debtors

5

73,292

530,236

Cash at bank

1,598

1,780

83,801

547,097

CREDITORS

Amounts falling due within one year

6

158,639

197,575

NET CURRENT (LIABILITIES)/ASSETS

(74,838

)

349,522

TOTAL ASSETS LESS CURRENT LIABILITIES

703,010

1,140,275

CREDITORS

Amounts falling due after more than one year

7

(175,336

)

-

PROVISIONS FOR LIABILITIES

(6,192

)

-

NET ASSETS

521,482

1,140,275

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

(313,378

)

(313,378

)

Revaluation reserve

8

674,842

674,842

Retained earnings

159,818

778,611

521,482

1,140,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 September 2025 and were signed by:

J E Gardner - Director

1.	STATUTORY INFORMATION

Hogben & Partis 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 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 etc

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

750,000

313,724

1,063,724

Additions

-

18,158

18,158

Disposals

-

(233,839

)

(233,839

)

At 30 June 2025

750,000

98,043

848,043

DEPRECIATION

At 1 July 2024

-

272,971

272,971

Charge for year

-

3,943

3,943

Eliminated on disposal

-

(206,719

)

(206,719

)

At 30 June 2025

-

70,195

70,195

NET BOOK VALUE

At 30 June 2025

750,000

27,848

777,848

At 30 June 2024

750,000

40,753

790,753

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,259

7,843

Other debtors

58,033

522,393

73,292

530,236

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

37,623

50,448

Trade creditors

55,177

75,736

Taxation and social security

56,332

48,780

Other creditors

9,507

22,611

158,639

197,575

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

175,336

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

19,100

-

8.

RESERVES

Revaluation

reserve

£

At 1 July 2024

and 30 June 2025

674,842

9.	RELATED PARTY DISCLOSURES

Included within debtors is an amount owing to the parent company Rebiere Holdings Limited of £532,842 (2024; £514,782) and Viner & Sons Ltd of £15,728 (2024: (4,283)) as of 30th June 2025.

The company also owes to companies under common control, Viners on the Hill Limited, £44,093 and TDM Funeral Services, £538 respectively.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hogben & Partis Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Hogben & Partis Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hogben & Partis Limited and state those matters that we have agreed to state to the director of Hogben & Partis Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hogben & Partis Limited and its director for our work or for this report.

It is your duty to ensure that Hogben & Partis Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hogben & Partis Limited. You consider that Hogben & Partis Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hogben & Partis Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

19 September 2025