Hoselines Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03382950

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		246,987		255,973

			246,987		255,973
CURRENT ASSETS
Stocks	5	79,592		81,627
Debtors	6	121,848		165,357
Cash at bank and in hand		698,079		585,923

		899,519		832,907
Creditors: Amounts Falling Due Within One Year	7	(104,353 )		(131,631 )

NET CURRENT ASSETS (LIABILITIES)			795,166		701,276

TOTAL ASSETS LESS CURRENT LIABILITIES			1,042,153		957,249

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,000 )		(10,000 )

NET ASSETS			1,034,153		947,249

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,034,053		947,149

SHAREHOLDERS' FUNDS			1,034,153		947,249

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Hoselines Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G Shepherd Director	Mr R C Clayton Director	Mr J F Siddall Director
13 October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hoselines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03382950 . The registered office is Unit 25 Wharncliffe Business Park, Longfields Road, Carlton, Barnsley, S71 3HT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	15-33% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

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Hoselines Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 May 2024	214,724	77,635	39,387	331,746
Additions	-	-	1,367	1,367

As at 30 April 2025	214,724	77,635	40,754	333,113

Depreciation
As at 1 May 2024	-	41,331	34,442	75,773
Provided during the period	-	9,076	1,277	10,353

As at 30 April 2025	-	50,407	35,719	86,126

Net Book Value
As at 30 April 2025	214,724	27,228	5,035	246,987

As at 1 May 2024	214,724	36,304	4,945	255,973

5. Stocks

	2025	2024
	£	£
Finished goods	79,592	81,627

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	115,623	159,098
Other debtors	6,225	6,259

	121,848	165,357

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	27,323	49,967
Other creditors	4,841	4,574
Taxation and social security	72,189	77,090

	104,353	131,631

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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