REGISTERED NUMBER: 05195848 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Hop Engineering (Kent) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T J Smith

P M Carey

REGISTERED OFFICE:

The Oast House

Elderden Farm

Staplehurst

Tonbridge

Kent

TN12 0RW

REGISTERED NUMBER:

05195848 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

46,980

42,991

CURRENT ASSETS

Stocks

76,494

75,890

Debtors

5

222,620

218,861

Cash at bank and in hand

249,864

286,531

548,978

581,282

CREDITORS

Amounts falling due within one year

6

96,260

131,654

NET CURRENT ASSETS

452,718

449,628

TOTAL ASSETS LESS CURRENT LIABILITIES

499,698

492,619

PROVISIONS FOR LIABILITIES

11,656

10,639

NET ASSETS

488,042

481,980

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

487,042

480,980

SHAREHOLDERS' FUNDS

488,042

481,980

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 21 November 2025 and were signed on its behalf by:

T J Smith - Director

P M Carey - Director

1.	STATUTORY INFORMATION

Hop Engineering (Kent) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

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.

Going concern

The company has significant reserves and the directors are confident that the company will have sufficient funds to meet its financial obligations as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

97,840

52,911

50,890

201,641

Additions

3,117

13,796

-

16,913

At 30 September 2025

100,957

66,707

50,890

218,554

DEPRECIATION

At 1 October 2024

69,461

52,174

37,015

158,650

Charge for year

7,615

1,840

3,469

12,924

At 30 September 2025

77,076

54,014

40,484

171,574

NET BOOK VALUE

At 30 September 2025

23,881

12,693

10,406

46,980

At 30 September 2024

28,379

737

13,875

42,991

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

211,125

205,791

Other debtors

11,495

13,070

222,620

218,861

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

23,770

35,133

Taxation and social security

64,791

85,512

Other creditors

7,699

11,009

96,260

131,654