REGISTERED NUMBER: 06522866 (England and Wales)

HUDSON MAINTENANCE LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mr J A Kilburn

Mr A Kilburn

SECRETARY:

Mrs L A Hudson

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

06522866 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

39,231

20,095

39,231

20,095

CURRENT ASSETS

Debtors

6

658,582

521,271

Cash at bank

11,249

30,927

669,831

552,198

CREDITORS

Amounts falling due within one year

7

123,655

141,969

NET CURRENT ASSETS

546,176

410,229

TOTAL ASSETS LESS CURRENT LIABILITIES

585,407

430,324

CREDITORS

Amounts falling due after more than one year

8

25,037

-

NET ASSETS

560,370

430,324

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

560,170

430,124

SHAREHOLDERS' FUNDS

560,370

430,324

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 14 August 2025 and were signed on its behalf by:

Mr A Kilburn - Director

Mr J A Kilburn - Director

1.	STATUTORY INFORMATION

Hudson Maintenance 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

No further amortisation is provided on goodwill as in the directors opinion the value is in excess of the book cost.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and Machinery

-

20% on cost

Fixtures and Fittings

-

20% on cost

Motor Vehicles

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

50,000

AMORTISATION

At 1 April 2024

and 31 March 2025

50,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Machinery

Fittings

Vehicles

Totals

£

£

£

£

COST

At 1 April 2024

12,984

16,283

107,415

136,682

Additions

336

572

35,336

36,244

Disposals

-

-

(19,716

)

(19,716

)

At 31 March 2025

13,320

16,855

123,035

153,210

DEPRECIATION

At 1 April 2024

11,561

15,084

89,942

116,587

Charge for year

650

433

16,024

17,107

Eliminated on disposal

-

-

(19,715

)

(19,715

)

At 31 March 2025

12,211

15,517

86,251

113,979

NET BOOK VALUE

At 31 March 2025

1,109

1,338

36,784

39,231

At 31 March 2024

1,423

1,199

17,473

20,095

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Vehicles

£

COST

Additions

35,336

At 31 March 2025

35,336

DEPRECIATION

Charge for year

5,154

At 31 March 2025

5,154

NET BOOK VALUE

At 31 March 2025

30,182

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

95,569

88,245

Other debtors

563,013

433,026

658,582

521,271

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,836

1,299

Hire purchase contracts

5,942

-

Trade creditors

49,651

73,953

Taxation and social security

51,614

53,845

Other creditors

14,612

12,872

123,655

141,969

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

25,037

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

10.	SECURED DEBTS

Grant Hudson and Lee Anne Hudson hold a fixed and floating charge on Hudson Maintenance Ltd registered under charge code 0652 2866 0002. Registered on 16th February 2024.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

14 August 2025