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REGISTERED NUMBER: 04688181 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Hodgson & Clayton Limited |

| Hodgson & Clayton Limited (Registered number: 04688181) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Hodgson & Clayton Limited (Registered number: 04688181) |

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 92,713 |  | 70,987 |  |

92,713 |  | 70,987 |  |

CURRENT ASSETS

Stocks | 44,143 |  | 136,981 |  |

Debtors | 6 | 136,906 |  | 208,615 |  |

Cash at bank | 96,716 |  | 220,642 |  |

277,765 |  | 566,238 |  |

CREDITORS

Amounts falling due within one year | 7 | 154,922 |  | 201,338 |  |

NET CURRENT ASSETS | 122,843 |  | 364,900 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 215,556 |  | 435,887 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (16,364 | ) | (12,773 | ) |

PROVISIONS FOR LIABILITIES | (23,179 | ) | (17,748 | ) |

NET ASSETS | 176,013 |  | 405,366 |  |

| Hodgson & Clayton Limited (Registered number: 04688181) |

Balance Sheet - continued

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 70 |  | 70 |  |

Capital redemption reserve | 30 |  | 30 |  |

Retained earnings | 175,913 |  | 405,266 |  |

SHAREHOLDERS' FUNDS | 176,013 |  | 405,366 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

R Clayton - Director

| Hodgson & Clayton Limited (Registered number: 04688181) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Hodgson & Clayton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04688181

| Registered office: | 6 Lichfield Street

| Burton-on-Trent

| Staffordshire

| DE14 3RD

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 fair value of the consideration received or receivable, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| Tangible fixed assets are included at cost less depreciation and impairment.

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making 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.

| Hodgson & Clayton Limited (Registered number: 04688181) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase commitments

| Assets obtained under hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates defined contribution pension schemes. Contributions payable to those pension schemes are charged to the profit and loss account in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

| Creditors

| Short term creditors are measured at transaction price.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

| Hodgson & Clayton Limited (Registered number: 04688181) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 60,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 60,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 170,417 |  |

| Additions | 44,778 |  |

| Disposals | (10,294 | ) |

| At 30 April 2025 | 204,901 |  |

| DEPRECIATION

| At 1 May 2024 | 99,430 |  |

| Charge for year | 22,731 |  |

| Eliminated on disposal | (9,973 | ) |

| At 30 April 2025 | 112,188 |  |

| NET BOOK VALUE

| At 30 April 2025 | 92,713 |  |

| At 30 April 2024 | 70,987 |  |

| Hodgson & Clayton Limited (Registered number: 04688181) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 103,417 |  |

| Additions | 44,778 |  |

| At 30 April 2025 | 148,195 |  |

| DEPRECIATION

| At 1 May 2024 | 46,860 |  |

| Charge for year | 19,734 |  |

| At 30 April 2025 | 66,594 |  |

| NET BOOK VALUE

| At 30 April 2025 | 81,601 |  |

| At 30 April 2024 | 56,557 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 76,005 |  | 193,072 |  |

| Other debtors | 60,901 |  | 15,543 |  |

136,906 |  | 208,615 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 22,591 |  | 21,116 |  |

| Trade creditors | 88,696 |  | 58,833 |  |

| Taxation and social security | 43,006 |  | 121,361 |  |

| Other creditors | 629 |  | 28 |  |

154,922 |  | 201,338 |  |

| Hodgson & Clayton Limited (Registered number: 04688181) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 16,364 |  | 12,773 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 38,955 |  | 33,889 |  |