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Registered number: 08533204 FLYNN HODKINSON LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FLYNN HODKINSON LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FLYNN HODKINSON LTD FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flynn Hodkinson Ltd for the year ended 31 December 2025 which comprise the 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 at http://www.icaew.com /en/membership/regulations -standards-and -guidance. This report is made solely to the director of Flynn Hodkinson Ltd in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flynn Hodkinson Ltd and state those matters that we have agreed to state to the director of Flynn Hodkinson Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flynn Hodkinson Ltd and its director for our work or for this report. It is your duty to ensure that Flynn Hodkinson Ltd 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 Flynn Hodkinson Ltd. You consider that Flynn Hodkinson Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Flynn Hodkinson Ltd. 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. Wilson Partners Limited Chartered Accountants Windsor House Station Court Station Road Great Shelford Cambridge England CB22 5NE 9 April 2026 Page 1
FLYNN HODKINSON LTD REGISTERED NUMBER: 08533204 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 105 |  | 524
Investments | 7 |  | 87 |  | 87
|  |  | 192 |  | 611
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 45,849 |  | 30,605 |
Cash at bank | 9 | 495,817 |  | 418,185 |
|  | 541,666 |  | 448,790 |
Creditors: amounts falling due within one year | 10 | (117,414) |  | (104,399) |
Net current assets |  |  | 424,252 |  | 344,391
Total assets less current liabilities |  |  | 424,444 |  | 345,002
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (26) |  | (236) |
|  |  | (26) |  | (236)
Net assets |  |  | 424,418 |  | 344,766
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 100 |  | 100
Other reserves |  |  | 344,666 |  | 335,555
Profit and loss account |  |  | 79,652 |  | 9,111
|  |  | 424,418 |  | 344,766
Page 2
FLYNN HODKINSON LTD REGISTERED NUMBER: 08533204 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 comprehensive income 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 by:
................................................ Janice Flynn
Director
Date: 9 April 2026
The notes on pages 4 to 11 form part of these financial statements. Page 3
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Flynn Hodkinson Ltd is a Private Limited Company, incorporated in England and Wales. The Company registration number is 08533204. The registered office address is C/O Windsor House Station Court Station Road Great Shelford Cambridge United Kingdom CB22 5NE 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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. Page 4
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 5
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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.
| 2.9 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% |
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.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | 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. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Fixed asset investments are measured at cost less impairment. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found,animpairment loss is recognised in the Statement of comprehensive income. 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 7
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the year end and the amounts reported for turnover and expenses during the year. The directors do not consider there to be any critical judgments or key sources of estimation uncertainty involved in the preparation of the company's financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 10).
5. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 62,037 | 48,047
|  | 62,037 | 48,047
| Total current tax | 62,037 | 48,047
| Deferred tax |  |
| Origination and reversal of timing differences | (210) | -
| Total deferred tax | (210) | -
| Tax on profit | 61,827 | 48,047
Page 8
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 1,257
| At 31 December 2025 | 1,257
| Depreciation |
| At 1 January 2025 | 733
| Charge for the year on owned assets | 419
| At 31 December 2025 | 1,152
| Net book value |
| At 31 December 2025 | 105
| At 31 December 2024 | 524
7. | Fixed asset investments
|  | Investment in subsidiary company
|  | £
| At 1 January 2025 | 87
| At 31 December 2025 | 87
| Net book value |
| At 31 December 2025 | 87
| At 31 December 2024 | 87
| This investment represents a majority interest in an unlisted investment. Investments are treated as non-monetary items and are carried at cost.
Page 9
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 31,114 | 7,506
| Amounts owed by group undertakings | 5,171 | 1,939
| Other debtors | 6,800 | 6,800
| Prepayments and accrued income | 2,764 | 14,360
|  | 45,849 | 30,605
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 495,817 | 418,185
|  | 495,817 | 418,185
10. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,019 | 8,915
| Amounts owed by directors | 4,075 | 10,000
| Corporation tax | 62,037 | 48,037
| Other taxation and social security | 33,511 | 29,843
| Other creditors | 3,515 | 3,504
| Accruals and deferred income | 4,257 | 4,100
|  | 117,414 | 104,399
Page 10
FLYNN HODKINSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (236)
| Charged to profit or loss | 210
| At end of year | (26)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (26) | (236)
|  | (26) | (236)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
13. | 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 that amounted to £68,792 (2024: £66,939). Contributions totalling £3,051 (2024: £3,045) were payable to the fund at the reporting date.
14. | Related party transactions
| During the year ended 31 December 2025, the Company repaid a loan to a related party of £Nil (2024: £Nil). At 31 December 2025, £5,171 (2024: £1,940) was due from the related party by the Company. The related party is connected to the Company by virtue of a director of the Company holding significant influence over the related party.
15. | Controlling party
The ultimate controlling party is Janice Flynn. Page 11