REGISTERED NUMBER: 08418292 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

W.D. Hobden Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

L D Hobden

G D Hobden

Mrs J E Hobden

REGISTERED OFFICE:

48 The Paddock

Hadlow

Kent

TN11 0HF

REGISTERED NUMBER:

08418292 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

49,796

65,915

49,796

65,915

CURRENT ASSETS

Stocks

10,150

26,200

Debtors

6

66,899

43,241

Cash at bank

165,465

289,167

242,514

358,608

CREDITORS

Amounts falling due within one year

7

42,224

155,250

NET CURRENT ASSETS

200,290

203,358

TOTAL ASSETS LESS CURRENT LIABILITIES

250,086

269,273

PROVISIONS FOR LIABILITIES

9,461

12,524

NET ASSETS

240,625

256,749

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

240,525

256,649

SHAREHOLDERS' FUNDS

240,625

256,749

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 19 December 2025 and were signed on its behalf by:

Mrs J E Hobden - Director

1.	STATUTORY INFORMATION

W.D. Hobden 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover 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 2013, is being amortised evenly over its estimated useful life of ten years.

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 etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

186,010

5,410

96,418

287,838

Additions

480

-

-

480

At 31 March 2025

186,490

5,410

96,418

288,318

DEPRECIATION

At 1 April 2024

134,956

3,236

83,731

221,923

Charge for year

12,884

543

3,172

16,599

At 31 March 2025

147,840

3,779

86,903

238,522

NET BOOK VALUE

At 31 March 2025

38,650

1,631

9,515

49,796

At 31 March 2024

51,054

2,174

12,687

65,915

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

52,529

24,936

Other debtors

13,870

15,401

Deposits repayable

500

-

Tax

-

2,904

66,899

43,241

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,629

97,195

Tax

291

-

Social security and other taxes

4,639

10,215

VAT

9,515

36,221

Directors' loan accounts

11,950

9,119

Accrued expenses

2,200

2,500

42,224

155,250

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

W D Hobden and Mrs J E Hobden

Balance outstanding at start of year

9,119

7,355

Amounts advanced

2,831

2,616

Amounts repaid

-

(852

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,950

9,119