REGISTERED NUMBER: 05747884 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

HEMMINGS & MARSHALSEA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

DJ Hemmings

S L Hemmings

B D Hemmings

G W Hemmings

T F Hemmings

A Hemmings

REGISTERED OFFICE:

62 Riding Barn Hill

Wick

Bristol

BS30 4PA

REGISTERED NUMBER:

05747884 (England and Wales)

ACCOUNTANTS:

West Country Accounting Services Limited

Chartered Accountants

BS15 1NT

FIXED ASSETS

Intangible assets

4

40,000

40,000

Property, plant and equipment

5

90,088

77,007

130,088

117,007

CURRENT ASSETS

Inventories

199,538

64,115

Debtors

6

1,052,238

1,034,122

Cash at bank and in hand

506,370

656,753

1,758,146

1,754,990

CREDITORS

Amounts falling due within one year

7

458,152

442,836

NET CURRENT ASSETS

1,299,994

1,312,154

TOTAL ASSETS LESS CURRENT LIABILITIES

1,430,082

1,429,161

PROVISIONS FOR LIABILITIES

19,547

20,908

NET ASSETS

1,410,535

1,408,253

CAPITAL AND RESERVES

Called up share capital

1

1

Capital redemption reserve

8

1

1

Other reserves

8

(75,000

)

(75,000

)

Retained earnings

8

1,485,533

1,483,251

SHAREHOLDERS' FUNDS

1,410,535

1,408,253

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.

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 4 December 2025 and were signed on its behalf by:

DJ Hemmings - Director

1.	STATUTORY INFORMATION

HEMMINGS & MARSHALSEA 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.

Turnover

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

Goodwill

No amortisation is provided on the goodwill.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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

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 year was 18 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

40,000

NET BOOK VALUE

At 31 March 2025

40,000

At 31 March 2024

40,000

Goodwill - Purchased goodwill on acquisition of business.

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

4,250

-

158,157

30,433

192,840

Additions

14,826

1,218

-

-

16,044

At 31 March 2025

19,076

1,218

158,157

30,433

208,884

DEPRECIATION

At 1 April 2024

3,479

-

92,045

20,309

115,833

Charge for year

1,996

183

447

337

2,963

At 31 March 2025

5,475

183

92,492

20,646

118,796

NET BOOK VALUE

At 31 March 2025

13,601

1,035

65,665

9,787

90,088

At 31 March 2024

771

-

66,112

10,124

77,007

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

125,064

256,948

Amounts owed by group undertakings

971,800

821,800

Other debtors

(44,626

)

(44,626

)

1,052,238

1,034,122

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

145,523

130,266

Taxation and social security

124,986

134,438

Other creditors

187,643

178,132

458,152

442,836

8.

RESERVES

Capital

Retained

redemption

Other

earnings

reserve

reserves

Totals

£

£

£

£

At 1 April 2024

1,483,251

1

(75,000

)

1,408,252

Profit for the year

66,182

66,182

Dividends

(63,900

)

(63,900

)

At 31 March 2025

1,485,533

1

(75,000

)

1,410,534