Registration number: 12504999

Hoskins Structures and Conservation Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Hoskins Structures and Conservation Limited

(Registration number: 12504999)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	16,570	22,202
Current assets
Debtors	5	13,410	17,705
Cash at bank and in hand		13,490	14,853
		26,900	32,558
Creditors: Amounts falling due within one year	6	(19,508)	(23,697)
Net current assets		7,392	8,861
Total assets less current liabilities		23,962	31,063
Creditors: Amounts falling due after more than one year	6	(20,259)	(25,485)
Provisions for liabilities		(3,148)	(5,551)
Net assets		555	27
Capital and reserves
Called up share capital		2	2
Profit and loss account		553	25
Shareholders' funds		555	27

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 30 September 2025
 

Hoskins Structures and Conservation Limited

(Registration number: 12504999)
Statement of Financial Position as at 31 March 2025

......................................... R W Hoskins Director

Hoskins Structures and Conservation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 10 Tilekiln Lane, West Broyle, Chichester, PO19 3FQ, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal 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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Hoskins Structures and Conservation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line
Motor vehicles	25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Hoskins Structures and Conservation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	499	38,878	39,377
At 31 March 2025	499	38,878	39,377
Depreciation
At 1 April 2024	165	17,010	17,175
Charge for the year	165	5,467	5,632
At 31 March 2025	330	22,477	22,807
Carrying amount
At 31 March 2025	169	16,401	16,570
At 31 March 2024	334	21,868	22,202

5

Debtors

	2025 £	2024 £
Trade debtors	6,990	4,325
Other debtors	3,530	10,460
Prepayments	840	795
Accrued income	2,050	2,125
	13,410	17,705

Hoskins Structures and Conservation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Bank loans and overdrafts	7	5,226	4,418
Taxation and social security		11,189	16,392
Accruals and deferred income		2,934	2,813
Other creditors		159	74
		19,508	23,697

Creditors include net obligations under finance lease and hire purchase contracts totalling £25,485 (2024 - £29,903) which are secured against the assets to which they relate.

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	7	20,259	25,485

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	20,259	25,485

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	5,226	4,418

8	Related party transactions

During the year the amounts below were advanced to the director. Interest was charged on the loan at the prevailing HMRC beneficial loan interest rates during the year. The loan is unsecured and repayable on demand.

Transactions with the director

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
R W Hoskins
Advances to director	10,460	(10,460)	-

Hoskins Structures and Conservation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
R W Hoskins
Advances to director	-	49,631	(39,171)	10,460