IRIS Accounts Production v25.4.0.155 03253384 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 'A' 1.00000 Ordinary 'B' 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03253384 2024-03-31 03253384 2025-03-31 03253384 2024-04-01 2025-03-31 03253384 2023-03-31 03253384 2023-04-01 2024-03-31 03253384 2024-03-31 03253384 ns15:EnglandWales 2024-04-01 2025-03-31 03253384 ns14:PoundSterling 2024-04-01 2025-03-31 03253384 ns10:Director1 2024-04-01 2025-03-31 03253384 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03253384 ns10:SmallEntities 2024-04-01 2025-03-31 03253384 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03253384 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 03253384 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03253384 ns10:FullAccounts 2024-04-01 2025-03-31 03253384 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 03253384 ns10:OrdinaryShareClass3 2024-04-01 2025-03-31 03253384 ns10:Director2 2024-04-01 2025-03-31 03253384 ns10:CompanySecretary1 2024-04-01 2025-03-31 03253384 ns10:RegisteredOffice 2024-04-01 2025-03-31 03253384 ns5:CurrentFinancialInstruments 2025-03-31 03253384 ns5:CurrentFinancialInstruments 2024-03-31 03253384 ns5:Non-currentFinancialInstruments 2025-03-31 03253384 ns5:Non-currentFinancialInstruments 2024-03-31 03253384 ns5:ShareCapital 2025-03-31 03253384 ns5:ShareCapital 2024-03-31 03253384 ns5:SharePremium 2025-03-31 03253384 ns5:SharePremium 2024-03-31 03253384 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 03253384 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 03253384 ns5:FurnitureFittings 2024-04-01 2025-03-31 03253384 ns5:FurnitureFittings 2024-03-31 03253384 ns5:FurnitureFittings 2025-03-31 03253384 ns5:FurnitureFittings 2024-03-31 03253384 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 03253384 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 03253384 ns5:Secured 2025-03-31 03253384 ns5:Secured 2024-03-31 03253384 ns10:OrdinaryShareClass2 2025-03-31 03253384 ns10:OrdinaryShareClass3 2025-03-31

REGISTERED NUMBER: 03253384 (England and Wales)

Hodgson Developments Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Hodgson Developments Limited (Registered number: 03253384)

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Hodgson Developments Limited

Company Information

for the year ended 31 March 2025

| DIRECTORS: | A Hodgson

| C L Hodgson

| SECRETARY: | C L Hodgson

| REGISTERED OFFICE: | rear of 21/23 Newland Avenue

| Hull

| East Yorkshire

| HU5 3AG

| REGISTERED NUMBER: | 03253384 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire HU2 8BA

Hodgson Developments Limited (Registered number: 03253384)

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 631,210 |  | 1,127,739 |  |

Debtors | 5 | 25,476 |  | 1,803 |  |

Cash at bank | 509,648 |  | 8,085 |  |

1,166,334 |  | 1,137,627 |  |

CREDITORS

Amounts falling due within one year | 6 | 347,157 |  | 446,650 |  |

NET CURRENT ASSETS | 819,177 |  | 690,977 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 819,177 |  | 690,977 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 370,000 |  | 270,000 |  |

NET ASSETS | 449,177 |  | 420,977 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,126 |  | 1,126 |  |

Share premium | 19,775 |  | 19,775 |  |

Retained earnings | 428,276 |  | 400,076 |  |

SHAREHOLDERS' FUNDS | 449,177 |  | 420,977 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Hodgson Developments Limited (Registered number: 03253384)

Balance Sheet - continued

31 March 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

C L Hodgson - Director

Hodgson Developments Limited (Registered number: 03253384)

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Hodgson Developments Limited 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.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Property sales are recognised on unconditional sale of contracts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 5 years

| Stocks

| Work in progress relates to property development and is valued at the lower of cost and net realisable value.

| Cost includes all land and building purchase costs, associate legal costs, direct development expenditure and an appropriate proportion of fixed and variable overheads.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

Hodgson Developments Limited (Registered number: 03253384)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 16,094 |  |

| DEPRECIATION

| At 1 April 2024

| and 31 March 2025 | 16,094 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 219 |  |

| Other debtors | 25,476 |  | 1,584 |  |

25,476 |  | 1,803 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 3,706 |  | 6,029 |  |

| Taxation and social security | 9,639 |  | 12,423 |  |

| Other creditors | 333,812 |  | 428,198 |  |

347,157 |  | 446,650 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 370,000 |  | 270,000 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 370,000 |  | 270,000 |  |

Hodgson Developments Limited (Registered number: 03253384)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 563 | Ordinary 'A' | £1 | 563 |  | 563 |  |

| 563 | Ordinary 'B' | £1 | 563 |  | 563 |  |

1,126 |  | 1,126 |  |

10. | RELATED PARTY DISCLOSURES

| At 31 March 2025 the following balances were due from/(to)related parties.

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Amounts due to related parties |  | 309,612 |  | 313,097 |  |

| Amounts due from related parties |  | 25,476 |  | - |  |

11. | CONTROL RELATIONSHIPS

| No one party controls the company by virtue of the fact that each shareholder has a beneficial interest in 50% of the issued share capital of the company.