REGISTERED NUMBER: 07712523 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2024 to 30 June 2025

for

HUMPHREY AND HAWKINS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D S Humphrey

K R Hawkins

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

07712523 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

15,079

10,740

CURRENT ASSETS

Stocks

5

80,217

101,234

Debtors

6

41,999

37,086

Cash at bank and in hand

71,432

21,992

193,648

160,312

CREDITORS

Amounts falling due within one year

7

72,773

70,097

NET CURRENT ASSETS

120,875

90,215

TOTAL ASSETS LESS CURRENT LIABILITIES

135,954

100,955

PROVISIONS FOR LIABILITIES

8

3,770

2,685

NET ASSETS

132,184

98,270

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

132,182

98,268

132,184

98,270

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 22 October 2025 and were signed on its behalf by:

D S Humphrey - Director

K R Hawkins - Director

1.	STATUTORY INFORMATION

Humphrey and Hawkins Ltd 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

-

20% on reducing balance

Computer equipment

-

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 period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2024

13,150

-

13,150

Additions

7,089

333

7,422

At 30 June 2025

20,239

333

20,572

DEPRECIATION

At 1 August 2024

2,410

-

2,410

Charge for period

3,013

70

3,083

At 30 June 2025

5,423

70

5,493

NET BOOK VALUE

At 30 June 2025

14,816

263

15,079

At 31 July 2024

10,740

-

10,740

5.

STOCKS

2025

2024

£

£

Stocks

80,217

101,234

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

40,162

35,243

Deposits

956

956

Prepayments

881

887

41,999

37,086

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,399

336

Tax

28,966

20,236

Social security and other taxes

(104

)

(104

)

Pensions payable

-

187

Wages payable

-

112

VAT

12,954

15,749

Credit card

4,718

-

Directors' loan accounts

19,800

31,681

Accrued expenses

2,040

1,900

72,773

70,097

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,770

2,685

Deferred

tax

£

Balance at 1 August 2024

2,685

Accelerated capital allowances

1,085

Balance at 30 June 2025

3,770

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as the control is equally shared by both directors.