REGISTERED NUMBER: 09752492 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

M D Hoyland Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Hoyland

REGISTERED OFFICE:

c/o ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

REGISTERED NUMBER:

09752492 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Intangible assets

4

-

1,000

Tangible assets

5

9,421

12,561

9,421

13,561

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

6

1,454

1,617

Cash at bank and in hand

39,177

43,381

43,131

47,498

CREDITORS

Amounts falling due within one year

7

9,568

9,022

NET CURRENT ASSETS

33,563

38,476

TOTAL ASSETS LESS CURRENT LIABILITIES

42,984

52,037

CREDITORS

Amounts falling due after more than one year

8

-

(3,657

)

PROVISIONS FOR LIABILITIES

(1,790

)

(2,387

)

NET ASSETS

41,194

45,993

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

41,044

45,843

SHAREHOLDERS' FUNDS

41,194

45,993

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 January 2026 and were signed by:

M D Hoyland - Director

1.	STATUTORY INFORMATION

M D Hoyland 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.

Turnover

Turnover represents invoiced sales of goods and services. The company is not registered for value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

9,000

Amortisation for year

1,000

At 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

1,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

3,130

45,761

2,040

50,931

DEPRECIATION

At 1 September 2024

1,545

35,304

1,521

38,370

Charge for year

396

2,614

130

3,140

At 31 August 2025

1,941

37,918

1,651

41,510

NET BOOK VALUE

At 31 August 2025

1,189

7,843

389

9,421

At 31 August 2024

1,585

10,457

519

12,561

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,454

1,617

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,662

3,623

Trade creditors

339

113

Tax

5,523

5,279

Directors' current accounts

44

7

9,568

9,022

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

-

3,600

Bank loans - 2-5 years

-

57

-

3,657

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £23,800 (2024 - £4,870) were paid to the director .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M D Hoyland.