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Company No: 08562025 (England and Wales)

# HOOD ENGINEERING (UK) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

HOOD ENGINEERING (UK) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

HOOD ENGINEERING (UK) LIMITED

## BALANCE SHEET

As at 30 June 2025
HOOD ENGINEERING (UK) LIMITED

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 234,983 |  | 204,611
|  | 234,983 |  | 204,611
Current assets |  |  |  |
Stocks | 4 | 1,755 |  | 2,109
Debtors | 5 | 43,935 |  | 82,850
Cash at bank and in hand |  | 122,124 |  | 139,869
|  | 167,814 |  | 224,828
Creditors: amounts falling due within one year | 6 | ( 167,411) |  | ( 188,844)
Net current assets |  | 403 |  | 35,984
Total assets less current liabilities |  | 235,386 |  | 240,595
Creditors: amounts falling due after more than one year | 7 | ( 2,651) |  | ( 13,091)
Provision for liabilities |  | ( 10,226) |  | ( 1,564)
Net assets |  | 222,509 |  | 225,940
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 222,409 |  | 225,840
Total shareholders' funds |  | 222,509 |  | 225,940

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hood Engineering (UK) Limited (registered number: 08562025) were approved and authorised for issue by the Director on 19 January 2026. They were signed on its behalf by:

Mr R F Hollier Director |

HOOD ENGINEERING (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
HOOD ENGINEERING (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Hood Engineering (UK) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the supply of engineering services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.
Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
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 financial statements. 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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price, which is equivalent to the net realisable value.
Cost is calculated using the FIFO (first-in, first-out) method.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 3

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 July 2024 | 213,668 |  | 26,503 |  | 4,150 |  | 2,661 |  | 246,982
Additions | 0 |  | 2,799 |  | 35,724 |  | 0 |  | 38,523
Disposals | 0 |  | ( 2,500) |  | 0 |  | 0 |  | ( 2,500)
At 30 June 2025 | 213,668 |  | 26,802 |  | 39,874 |  | 2,661 |  | 283,005
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 July 2024 | 15,313 |  | 21,309 |  | 3,280 |  | 2,469 |  | 42,371
Charge for the financial year | 4,273 |  | 1,184 |  | 2,022 |  | 104 |  | 7,583
Disposals | 0 |  | ( 1,932) |  | 0 |  | 0 |  | ( 1,932)
At 30 June 2025 | 19,586 |  | 20,561 |  | 5,302 |  | 2,573 |  | 48,022
Net book value |  |  |  |  |  |  |  |  |
At 30 June 2025 | 194,082 |  | 6,241 |  | 34,572 |  | 88 |  | 234,983
At 30 June 2024 | 198,355 |  | 5,194 |  | 870 |  | 192 |  | 204,611

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 1,755 |  | 2,109

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 43,935 |  | 82,782
Other debtors | 0 |  | 68
| 43,935 |  | 82,850

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 10,440 |  | 10,183
Trade creditors | 20,629 |  | 36,187
Taxation and social security | 21,733 |  | 42,102
Other creditors | 114,609 |  | 100,372
| 167,411 |  | 188,844

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 2,651 |  | 13,091

There are no amounts included above in respect of which any security has been given by the small entity.