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Registered number: 05692085 HAWTHORNE CONTRACT SERVICES LTD FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
HAWTHORNE CONTRACT SERVICES LTD REGISTERED NUMBER: 05692085 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 2,162
Tangible assets | 5 |  | 487,220 |  | 433,599
Investments | 6 |  | 200 |  | 200
|  |  | 487,420 |  | 435,961
Current assets |  |  |  |  |
Stocks |  | 295,600 |  | 74,629 |
Debtors: amounts falling due within one year | 7 | 1,162,453 |  | 838,477 |
Cash at bank and in hand |  | 44,211 |  | 430,317 |
|  | 1,502,264 |  | 1,343,423 |
Creditors: amounts falling due within one year | 8 | (744,143) |  | (509,795) |
Net current assets |  |  | 758,121 |  | 833,628
Total assets less current liabilities |  |  | 1,245,541 |  | 1,269,589
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (52,116) |  | (44,929)
Net assets |  |  | 1,193,425 |  | 1,224,660
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,193,325 |  | 1,224,560
|  |  | 1,193,425 |  | 1,224,660
Page 1
HAWTHORNE CONTRACT SERVICES LTD REGISTERED NUMBER: 05692085 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2026.
M J W Waind
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Hawthorne Contract Services Ltd is a private company limited by shares, incorporated in England and Wales (registered number 05692085). Its registered office is c/o Trackwork Limited, Sandall Lane, Kirk Sandall Industrial Estate, Doncaster, DN3 1LL. The principal activity of the Company throughout the year continued to be that of rail communications. The prior year financial statements are for a period of 8 months to align with reporting requirements of the ultimate parent company and, the comparatives are therefore not entirely comparable. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentational currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | 50 years straight-line
|  |  |  | Plant and machinery | - | 15% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures, fittings and equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 5
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 23 (2024 - 21).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 October 2024 | 20,982
| At 30 September 2025 | 20,982
| Amortisation |
| At 1 October 2024 | 18,820
| Charge for the period on owned assets | 2,162
| At 30 September 2025 | 20,982
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | 2,162
Page 6
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Leasehold property | Plant and machinery | Motor vehicles | Fixtures, fittings and equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 October 2024 | 246,952 | 90,703 | 297,083 | 73,839 | 708,577
| Additions | - | 13,458 | 83,950 | 6,779 | 104,187
| At 30 September 2025 | 246,952 | 104,161 | 381,033 | 80,618 | 812,764
| Depreciation |  |  |  |  |
| At 1 October 2024 | - | 51,803 | 170,761 | 52,414 | 274,978
| Charge for the period on owned assets | 4,932 | 6,340 | 33,330 | 5,964 | 50,566
| At 30 September 2025 | 4,932 | 58,143 | 204,091 | 58,378 | 325,544
| Net book value |  |  |  |  |
| At 30 September 2025 | 242,020 | 46,018 | 176,942 | 22,240 | 487,220
| At 30 September 2024 | 246,952 | 38,900 | 126,322 | 21,425 | 433,599
Page 7
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 200
| At 30 September 2025 | 200
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Henry Williams Ltd | C/O Trackwork Limited Sandall Lane, Kirk Sandal Industrial Estate, Doncaster, DN3 1LL | Ordinary | 100%
| HCOMM Limited | C/O Trackwork Limited Sandall Lane, Kirk Sandal Industrial Estate, Doncaster, DN3 1LL | Ordinary | 100%
Page 8
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 570,549 | 476,542
| Amounts owed by group undertakings | 285,708 | 288,235
| Other debtors | 54,688 | 12,517
| Prepayments and accrued income | 251,508 | 61,183
|  | 1,162,453 | 838,477
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 368,378 | 55,329
| Corporation tax | 265,784 | 194,878
| Other taxation and social security | 37,176 | 22,979
| Obligations under finance lease and hire purchase contracts | - | 2,925
| Other creditors | 8,243 | 33,678
| Accruals and deferred income | 64,562 | 200,006
|  | 744,143 | 509,795
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 44,929 | 52,910
| Utilised in year | (7,187) | 7,981
| At end of year | 52,116 | 44,929
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (52,116) | (44,929)
Page 9
HAWTHORNE CONTRACT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £24,677 (2024: £11,991). Contributions totalling £3,636 (2024: £2,971) were payable to the fund at the balance sheet date and are included in creditors.
11. | Related party transactions
| The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.
12. | Controlling party
The immediate parent undertaking is Trackwork Limited, a company registered in England and Wales. The ultimate parent undertaking is Trackwork Group Limited, a company registered in England and Wales. The largest and smallest group of undertakings of which group accounts for the year ended 30 September 2025 have been drawn up is that headed of Trackwork Group Limited. Copies of the Group accounts are available at Companies House. The ultimate controlling party is M J W Waind by virtue of his shareholding in the ultimate parent undertaking.
13. | Auditors' information
The auditors' report on the financial statements for the period ended 30 September 2025 was unqualified. The audit report was signed on 2 April 2026 by Andrew Irvine (Senior Statutory Auditor) on behalf of Shorts.
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