IRIS Accounts Production v25.4.0.155 09761973 Board of Directors Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary shares of £1 each 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09761973 2024-09-30 09761973 2025-09-30 09761973 2024-10-01 2025-09-30 09761973 2023-09-30 09761973 2023-10-01 2024-09-30 09761973 2024-09-30 09761973 ns15:EnglandWales 2024-10-01 2025-09-30 09761973 ns14:PoundSterling 2024-10-01 2025-09-30 09761973 ns10:Director1 2024-10-01 2025-09-30 09761973 ns10:Director2 2024-10-01 2025-09-30 09761973 ns10:Director3 2024-10-01 2025-09-30 09761973 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09761973 ns10:SmallEntities 2024-10-01 2025-09-30 09761973 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09761973 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09761973 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09761973 ns10:FullAccounts 2024-10-01 2025-09-30 09761973 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 09761973 ns10:Director4 2024-10-01 2025-09-30 09761973 ns10:RegisteredOffice 2024-10-01 2025-09-30 09761973 ns5:CurrentFinancialInstruments 2025-09-30 09761973 ns5:CurrentFinancialInstruments 2024-09-30 09761973 ns5:ShareCapital 2025-09-30 09761973 ns5:ShareCapital 2024-09-30 09761973 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09761973 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09761973 ns5:PlantMachinery 2024-09-30 09761973 ns5:MotorVehicles 2024-09-30 09761973 ns5:ComputerEquipment 2024-09-30 09761973 ns5:PlantMachinery 2024-10-01 2025-09-30 09761973 ns5:MotorVehicles 2024-10-01 2025-09-30 09761973 ns5:ComputerEquipment 2024-10-01 2025-09-30 09761973 ns5:PlantMachinery 2025-09-30 09761973 ns5:MotorVehicles 2025-09-30 09761973 ns5:ComputerEquipment 2025-09-30 09761973 ns5:PlantMachinery 2024-09-30 09761973 ns5:MotorVehicles 2024-09-30 09761973 ns5:ComputerEquipment 2024-09-30 09761973 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09761973 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09761973 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 09761973 (England and Wales)

| W Hargrave and Son Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

W Hargrave and Son Limited (Registered number: 09761973)

Contents of the Financial Statements

for the Year Ended 30 September 2025

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |  | to |  | 4

Notes to the financial statements | 5 |  | to |  | 8

W Hargrave and Son Limited

Company Information

for the Year Ended 30 September 2025

| Directors: | D. H. Fisher

| A Tweddell

| K Tointon

| C Boothby

| Registered office: | Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

| Business address: | 53 Knight Street

| Pinchbeck

| Spalding

| Lincolnshire

| PE11 3RA

| Registered number: | 09761973 (England and Wales)

| Accountants: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

W Hargrave and Son Limited

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 Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of W Hargrave and Son Limited for the year ended 30 September 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of W Hargrave and Son Limited, as a body, in accordance with the terms of our engagement letter dated 31 October 2018. Our work has been undertaken solely to prepare for your approval the financial statements of W Hargrave and Son Limited and state those matters that we have agreed to state to the Board of Directors of W Hargrave and Son Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W Hargrave and Son Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that W Hargrave and Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of W Hargrave and Son Limited. You consider that W Hargrave and Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of W Hargrave and Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

7 January 2026

W Hargrave and Son Limited (Registered number: 09761973)

Statement of Financial Position

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 5,821 |  | 2,343 |  |

Current assets

Stocks | 6 | 59,166 |  | 44,738 |  |

Debtors | 7 | 49,028 |  | 56,192 |  |

Cash at bank and in hand | 206,808 |  | 242,998 |  |

315,002 |  | 343,928 |  |

Creditors

Amounts falling due within one year | 8 | 56,277 |  | 69,743 |  |

Net current assets | 258,725 |  | 274,185 |  |

Total assets less current liabilities | 264,546 |  | 276,528 |  |

Provisions for liabilities | 767 |  | - |  |

Net assets | 263,779 |  | 276,528 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 263,679 |  | 276,428 |  |

Shareholders' funds | 263,779 |  | 276,528 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

W Hargrave and Son Limited (Registered number: 09761973)

Statement of Financial Position - continued

30 September 2025

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 7 January 2026 and were signed on its behalf by:

A Tweddell - Director | K Tointon - Director

C Boothby - Director

W Hargrave and Son Limited (Registered number: 09761973)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | General information

| W Hargrave and Son 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. | Statement of compliance

| These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. | Accounting policies

| Basis of preparation

| The financial statements have been prepared on the historical cost basis.

| Revenue recognition

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

| Tangible assets

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery |  | - 25% straight line |  |

| Motor vehicles |  | - 25% reducing balance |  |

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

W Hargrave and Son Limited (Registered number: 09761973)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | Accounting policies - continued

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Income tax

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

W Hargrave and Son Limited (Registered number: 09761973)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | Accounting policies - continued

| Defined contribution plans

| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. | Employees and directors

| The average number of employees during the year was 25 (2024 - 27 ) .

5. | Tangible fixed assets

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 October 2024 | 63,681 |  | 8,174 |  | - |  | 71,855 |  |

| Additions | 4,297 |  | - |  | 499 |  | 4,796 |  |

| At 30 September 2025 | 67,978 |  | 8,174 |  | 499 |  | 76,651 |  |

| Depreciation

| At 1 October 2024 | 61,952 |  | 7,560 |  | - |  | 69,512 |  |

| Charge for year | 1,132 |  | 155 |  | 31 |  | 1,318 |  |

| At 30 September 2025 | 63,084 |  | 7,715 |  | 31 |  | 70,830 |  |

| Net book value

| At 30 September 2025 | 4,894 |  | 459 |  | 468 |  | 5,821 |  |

| At 30 September 2024 | 1,729 |  | 614 |  | - |  | 2,343 |  |

6. | Stocks

2025 | 2024 |

£ | £ |

| Stocks | 59,166 |  | 44,738 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 27,323 |  | 31,107 |  |

| VAT | 9,855 |  | 11,505 |  |

| Deferred tax asset | - |  | 254 |  |

| Prepayments and accrued income | 11,850 |  | 13,326 |  |

49,028 |  | 56,192 |  |

W Hargrave and Son Limited (Registered number: 09761973)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 22,658 |  | 16,075 |  |

| Corporation tax liability | 25,277 |  | 32,028 |  |

| Other creditors | 3,298 |  | 17,084 |  |

| Accruals and deferred income | 5,044 |  | 4,556 |  |

56,277 |  | 69,743 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares of £1 each | 1 | 100 |  | 100 |  |