Company Registration No. 09108922 (England and Wales)
AR Hooper and Partners Ltd
Unaudited accounts
for the year ended 31 March 2025
AR Hooper and Partners Ltd
Unaudited accounts
Contents
AR Hooper and Partners Ltd
Company Information
for the year ended 31 March 2025
Directors
A Hooper
R Hooper
S Hooper
Company Number
09108922 (England and Wales)
Registered Office
Lower Sessland Farm
Spreyton
Crediton
Devon
EX17 5BA
United Kingdom
Accountants
EllamWalker Accountants Ltd
Sydeham Farm
Rackenford
Tiverton
Devon
EX16 8ER
AR Hooper and Partners Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
5,178,808
4,611,174
Investments
714,525
722,205
Inventories
160,980
168,614
Cash at bank and in hand
2,064,287
1,651,971
Creditors: amounts falling due within one year
(526,691)
(593,015)
Net current assets
1,989,749
1,468,692
Total assets less current liabilities
7,883,082
6,802,071
Creditors: amounts falling due after more than one year
(18,435)
(46,085)
Provisions for liabilities
Deferred tax
(128,088)
(129,841)
Net assets
7,736,559
6,626,145
Called up share capital
100
100
Profit and loss account
7,736,459
6,626,045
Shareholders' funds
7,736,559
6,626,145
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
R Hooper
Director
Company Registration No. 09108922
AR Hooper and Partners Ltd
Notes to the Accounts
for the year ended 31 March 2025
AR Hooper and Partners Ltd is a private company, limited by shares, registered in England and Wales, registration number 09108922. The registered office is Lower Sessland Farm, Spreyton, Crediton, Devon, EX17 5BA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents net invoice sales of goods, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
AR Hooper and Partners Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
3,634,484
1,275,939
34,087
4,944,510
Additions
574,335
53,254
-
627,589
At 31 March 2025
4,208,819
1,329,193
34,087
5,572,099
At 1 April 2024
-
323,674
9,662
333,336
Charge for the year
-
54,161
5,794
59,955
At 31 March 2025
-
377,835
15,456
393,291
At 31 March 2025
4,208,819
951,358
18,631
5,178,808
At 31 March 2024
3,634,484
952,265
24,425
4,611,174
5
Investments
Other investments
Valuation at 1 April 2024
722,205
Valuation at 31 March 2025
714,525
This represents the value of the herd.
Amounts falling due within one year
Other debtors
291,173
241,122
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
27,648
27,648
Trade creditors
108,270
113,706
Taxes and social security
390,773
239,101
Loans from directors
-
206,960
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
18,435
46,085
These debts are secured on the assets of the company.
AR Hooper and Partners Ltd
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
60 Ordinary A Shares of £1 each
60
60
35 Ordinary B Shares of £1 each
35
35
5 Ordinary C Shares of £1 each
5
5
10
Transactions with related parties
Included in other debtors is a loan to a director amounting to £38,870. It was repaid after the year end and interest has been charged on this loan.
11
Average number of employees
During the year the average number of employees was 6 (2024: 6).