| H P Elderton & Sons Limited |
| Registered Number:08025233 |
For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 April 2025
H P Elderton & Sons Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
H P Elderton & Sons Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
157,539
144,724
2
157,539
144,724
5,750
5,750
3
| Trade and other receivables |
7
7
4
15,487
| Cash and cash equivalents |
42,238
47,995
21,244
| Trade and other payables: amounts falling due within one |
| year |
(21,437)
(16,302)
5
(193)
31,693
Net current assets
| Total assets less current liabilities |
189,232
144,531
| Trade and other payables: amounts falling due after more |
| than one year |
(136,090)
(178,262)
6
10,970
Net assets
8,441
2
2
10,968
8,439
10,970
8,441
Shareholders' funds
| For the year ended 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 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 03 September 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 30 April 2025
H P Elderton & Sons Limited
Notes to the Financial Statements
Statutory Information
| H P Elderton & Sons Limited is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 08025233. |
| Principal place of business: |
1 Chapel Cottages
Beckingham Street
Tolleshunt Major, Maldon
Essex
CM9 8LJ
16 Bentalls Shopping Centre
Colchester Road
Heybridge
Essex
CM9 4GD
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. |
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For the year ended 30 April 2025
H P Elderton & Sons Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
586,684
133,344
453,340
119,700
-
119,700
-
(54,000)
(54,000)
519,040
133,344
652,384
| Provision for depreciation and impairment |
441,960
105,489
336,471
Charge for year
52,885
5,571
47,314
494,845
111,060
383,785
135,255
22,284
157,539
116,869
27,855
144,724
2024
2025
5,750
5,750
| 4. Trade and other receivables |
2024
2025
-
7
7
-
7
7
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
3,105
3,008
| Taxation and social security |
5,330
3,959
7,867
14,470
16,302
21,437
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For the year ended 30 April 2025
H P Elderton & Sons Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
9,255
19,661
169,007
116,429
178,262
136,090
| 7. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 2)
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