REGISTERED NUMBER: 05323651 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

HOBBS REHABILITATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H R Hobbs

Dr G W Guy

Ms K J Pretty

REGISTERED OFFICE:

Bridgets Farm Offices

Bridgets Lane

Martyr Worthy

Winchester

Hampshire

SO21 1AR

REGISTERED NUMBER:

05323651 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

257,203

231,194

Investments

5

-

-

257,203

231,194

CURRENT ASSETS

Debtors

6

575,500

530,454

Cash at bank and in hand

144,221

815

719,721

531,269

CREDITORS

Amounts falling due within one year

7

1,907,135

1,005,755

NET CURRENT LIABILITIES

(1,187,414

)

(474,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(930,211

)

(243,292

)

CREDITORS

Amounts falling due after more than one year

8

(2,500

)

(12,500

)

PROVISIONS FOR LIABILITIES

-

(41,472

)

NET LIABILITIES

(932,711

)

(297,264

)

CAPITAL AND RESERVES

Called up share capital

9

14,645

136

Share premium

75,455

71,964

Retained earnings

(1,022,811

)

(369,364

)

SHAREHOLDERS' FUNDS

(932,711

)

(297,264

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th December 2025 and were signed on its behalf by:

Mrs H R Hobbs - Director

1.	STATUTORY INFORMATION

Hobbs Rehabilitation 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 directors, having reviewed future cashflow and working capital needs, believe the company will be able to continue to trade for the foreseeable future. The accounts have therefore been prepared on a going concern basis.

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

Equipment

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33.33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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 79 (2024 - 76 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

Equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

4,000

591,358

49,019

37,492

681,869

Additions

-

70,599

5,557

7,234

83,390

At 31st March 2025

4,000

661,957

54,576

44,726

765,259

DEPRECIATION

At 1st April 2024

-

392,444

25,291

32,940

450,675

Charge for year

-

50,694

3,560

3,127

57,381

At 31st March 2025

-

443,138

28,851

36,067

508,056

NET BOOK VALUE

At 31st March 2025

4,000

218,819

25,725

8,659

257,203

At 31st March 2024

4,000

198,914

23,728

4,552

231,194

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

Equipment

£

COST

At 1st April 2024

and 31st March 2025

380,800

DEPRECIATION

At 1st April 2024

224,038

Charge for year

37,454

At 31st March 2025

261,492

NET BOOK VALUE

At 31st March 2025

119,308

At 31st March 2024

156,762

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2024

and 31st March 2025

72,000

PROVISIONS

At 1st April 2024

and 31st March 2025

72,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

342,327

281,174

Deposits paid

60,397

28,250

Prepayments and accrued income

172,776

221,030

575,500

530,454

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

11,515

Trade creditors

546,119

422,157

Amounts owed to group undertakings

1,370

479

Social security and other taxes

131,809

37,983

Other creditors

320

495

Pension creditor

50,627

35,997

Directors' loan accounts

1,013,229

380,161

Accruals and deferred income

153,661

116,968

1,907,135

1,005,755

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

2,500

12,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

5,858

Ordinary 'A'

£1

5,858

58

5,858

Ordinary 'B'

£1

5,858

58

2,929

Ordinary 'C'

£1

2,929

20

14,645

136

During the period 9 Ordinary "C" shares of £1 each were subscribed for at £2,000 per share.

The following shares were allotted at par:

5,800 Ordinary "A" shares of £1

5,800 Ordinary "B" shares of £1

2,900 Ordinary "C" shares of £1

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £944,957 (2024: £277,730).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Loans from directors total £1,013,229 (2024 : £380,161). These loans will not be called in until the company is in a position to repay them.