REGISTERED NUMBER: 01812034 (England and Wales)

HAMPSHIRE HOSE SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Reynolds

Mr I D Reynolds

Mrs L A Penny

REGISTERED OFFICE:

1 The Crosshouse Centre

Crosshouse Road

Southampton

Hampshire

SO14 5GZ

REGISTERED NUMBER:

01812034 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,092,684

1,116,596

Investments

5

20

20

1,092,704

1,116,616

CURRENT ASSETS

Stocks

470,964

432,099

Debtors

6

1,648,058

1,618,875

Cash at bank and in hand

557,223

502,928

2,676,245

2,553,902

CREDITORS

Amounts falling due within one year

7

(439,093

)

(392,316

)

NET CURRENT ASSETS

2,237,152

2,161,586

TOTAL ASSETS LESS CURRENT LIABILITIES

3,329,856

3,278,202

CREDITORS

Amounts falling due after more than one year

8

-

(23,158

)

PROVISIONS FOR LIABILITIES

(85,447

)

(85,918

)

NET ASSETS

3,244,409

3,169,126

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,244,309

3,169,026

SHAREHOLDERS' FUNDS

3,244,409

3,169,126

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 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.

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 23 April 2026 and were signed on its behalf by:

Mr P Reynolds - Director

1.	STATUTORY INFORMATION

Hampshire Hose Services 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The principal accounting policies adopted are set out below.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically dispatched to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% Straight line

Long leasehold

-

2% Straight line

Plant and machinery

-

Straight line over 10 years

Fixtures and fittings

-

3-10 years straight line

Motor vehicles

-

25% Reducing balance

Computer equipment

-

Straight line over 4 years

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 recognised in the income statement.

The freehold and leasehold property are measured under the cost model.

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 Statement of Income and Retained Earnings, 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 September 2024

921,543

82,540

310,127

Additions

2,400

-

2,660

Disposals

(2,984

)

-

(5,274

)

At 31 August 2025

920,959

82,540

307,513

DEPRECIATION

At 1 September 2024

246,737

14,995

225,958

Charge for year

15,642

1,651

15,891

Eliminated on disposal

(1,486

)

-

(5,270

)

At 31 August 2025

260,893

16,646

236,579

NET BOOK VALUE

At 31 August 2025

660,066

65,894

70,934

At 31 August 2024

674,806

67,545

84,169

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

16,224

431,812

171,981

1,934,227

Additions

445

83,938

5,263

94,706

Disposals

-

(18,380

)

(118,915

)

(145,553

)

At 31 August 2025

16,669

497,370

58,329

1,883,380

DEPRECIATION

At 1 September 2024

15,398

169,297

145,246

817,631

Charge for year

255

69,550

11,177

114,166

Eliminated on disposal

-

(15,628

)

(118,717

)

(141,101

)

At 31 August 2025

15,653

223,219

37,706

790,696

NET BOOK VALUE

At 31 August 2025

1,016

274,151

20,623

1,092,684

At 31 August 2024

826

262,515

26,735

1,116,596

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

and 31 August 2025

20

NET BOOK VALUE

At 31 August 2025

20

At 31 August 2024

20

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

386,931

371,012

Amounts owed by group undertakings

12,000

12,000

Other debtors

890,449

865,185

1,289,380

1,248,197

Amounts falling due after more than one year:

Amounts owed by group undertakings

358,678

370,678

Aggregate amounts

1,648,058

1,618,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,158

39,700

Trade creditors

295,372

235,994

Taxation and social security

96,010

72,095

Other creditors

24,553

44,527

439,093

392,316

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

23,158

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

23,158

62,858

The hire purchase debt is secured by the asset to which it relates.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, advances totalling £500(2024: £Nil ) were made to the company's director. £nil (2024: £nil) was repaid prior to the year-end. The balance outstanding at the year-end was £622,902 (2024: £622,402). No interest is payable and the advances are repayable on demand.