Company No: 09752969 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	38,366		73,784
Tangible assets	4	3,304,499		3,393,984
		3,342,865		3,467,768
Current assets
Stocks		4,240		3,600
Debtors	5	259,316		164,586
Cash at bank and in hand		275,844		246,236
		539,400		414,422
Creditors: amounts falling due within one year	6	( 732,123)		( 683,793)
Net current liabilities		(192,723)		(269,371)
Total assets less current liabilities		3,150,142		3,198,397
Creditors: amounts falling due after more than one year	7	( 2,211,470)		( 2,377,732)
Provision for liabilities		( 136,400)		( 142,300)
Net assets		802,272		678,365
Capital and reserves
Called-up share capital	8	61,644		61,644
Capital redemption reserve		121,200		96,600
Profit and loss account		619,428		520,121
Total shareholders' funds		802,272		678,365

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hooke Court Limited (registered number: 09752969) were approved and authorised for issue by the Board of Directors on 30 September 2025. They were signed on its behalf by:

Mr D Cooper Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hooke Court Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hooke Court, Hooke, Beaminster, DT8 3NX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line and reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	10 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	38		36

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2024	354,167		354,167
At 31 January 2025	354,167		354,167
Accumulated amortisation
At 01 February 2024	280,383		280,383
Charge for the financial year	35,418		35,418
At 31 January 2025	315,801		315,801
Net book value
At 31 January 2025	38,366		38,366
At 31 January 2024	73,784		73,784

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 February 2024	3,481,732		223,862		89,166		436,038		4,230,798
Additions	3,526		46,896		0		7,890		58,312
Disposals	0		( 1,132)		0		0		( 1,132)
At 31 January 2025	3,485,258		269,626		89,166		443,928		4,287,978
Accumulated depreciation
At 01 February 2024	505,730		46,569		59,072		225,443		836,814
Charge for the financial year	69,673		19,176		7,524		50,599		146,972
Disposals	0		( 307)		0		0		( 307)
At 31 January 2025	575,403		65,438		66,596		276,042		983,479
Net book value
At 31 January 2025	2,909,855		204,188		22,570		167,886		3,304,499
At 31 January 2024	2,976,002		177,293		30,094		210,595		3,393,984

5. Debtors

	2025		2024
	£		£
Trade debtors	244,627		152,924
Prepayments and accrued income	14,689		10,856
Other debtors	0		806
	259,316		164,586

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	142,279		140,851
Trade creditors	23,438		49,276
Amounts owed to directors	57,001		60,582
Other loans	132,066		188,796
Accruals	202,311		123,308
Taxation and social security	143,246		87,894
Obligations under finance leases and hire purchase contracts (secured)	12,504		6,737
Other creditors	19,278		26,349
	732,123		683,793

The bank borrowings are secured over the freehold property of the company and by a general pledge over documents and assets of the company.
The hire purchase contracts are secured over the assets they relate to.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	1,238,103		1,382,688
Obligations under finance leases and hire purchase contracts (secured)	38,293		35,370
Other creditors	935,074		959,674
	2,211,470		2,377,732

The bank borrowings are secured over the freehold property of the company and by a general pledge over documents and assets of the company.
The hire purchase contracts are secured over the assets they relate to.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured / repayable by instalments)	782,963		883,913

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
26,376 Ordinary shares of £ 1.00 each	26,376		26,376
935,074 3% Redeemable Preference shares of £ 1.00 each (2024: 959,674 shares of £ 1.00 each)	935,074		959,674
35,268 3% Non-redeemable Preference shares of £ 1.00 each	35,268		35,268
	970,342		994,942
	996,718		1,021,318

Rights, preferences and restrictions

Ordinary Shares:
The Ordinary Shares confer upon their holdings full voting, dividend and capital distribution (including on winding up) rights, subject only to the preference dividend due in respect of the redeemable and non-redeemable Preferences Shares.

Non-Redeemable Preference Shares:
The non-redeemable preference shares confer upon their holders voting rights in respect of any resolutions relating to the properties owned by the company (but not otherwise) and a preferential dividend of 3% per annum. The non-redeemable preference shares participate pari passu with each other class of share in any capital distributions (including on winding up).

Redeemable Preference Shares:
The redeemable preference shares confer upon their holders voting rights in respect of any resolutions relating to the properties owned by the company (but not otherwise) and a preferential dividend of 3% per annum. The redeemable preference shares participate pari passu with each other class of share in any capital distributions (including on winding up). The redeemable preference shares are redeemable at the option of the shareholder. During the year £24,600 preference shares were redeemed.