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2024-12-31 04399842 dpl:GroupUndertakings 2024-01-01 2024-12-31 04399842 dpl:ParticipatingInterests 2024-01-01 2024-12-31 04399842 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 04399842 core:ListedExchangeTraded 2024-01-01 2024-12-31 04399842 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 04399842 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 04399842 core:NetGoodwill 2025-12-31 04399842 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 04399842 core:LandBuildings 2025-12-31 04399842 core:PlantMachinery 2025-12-31 04399842 core:Vehicles 2025-12-31 04399842 core:FurnitureFittings 2025-12-31 04399842 core:OfficeEquipment 2025-12-31 04399842 core:AfterOneYear 2025-12-31 04399842 core:WithinOneYear 2025-12-31 04399842 core:ListedExchangeTraded 2025-12-31 04399842 core:UnlistedNon-exchangeTraded 2025-12-31 04399842 core:ShareCapital 2025-12-31 04399842 core:SharePremium 2025-12-31 04399842 core:RevaluationReserve 2025-12-31 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HOOKED ON GRANITE LIMITED

Registered Number
04399842
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

HOOKED ON GRANITE LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | CASEY, Catherine Louise
| CASEY, Paul

Company Secretary | GIBBINS, Raymond James

Registered Address | Menai Hall High Street
| Llanberis
| Caernarfon
| LL55 4HA

Registered Number | 04399842 (England and Wales)

HOOKED ON GRANITE LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 37,153 |  |  |  | 47,806
Investments | 5 |  |  | 10,000 |  |  |  | 10,000
|  |  |  | 47,153 |  |  |  | 57,806
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 681,689 |  |  |  | 561,642 |  |
Debtors | 7 | 32,095 |  |  |  | 23,471 |  |
Cash at bank and on hand |  | 132,561 |  |  |  | 177,066 |  |
|  | 846,345 |  |  |  | 762,179 |  |
Creditors amounts falling due within one year | 8 | (511,218) |  |  |  | (435,036) |  |
Net current assets (liabilities) |  |  |  | 335,127 |  |  |  | 327,143
Total assets less current liabilities |  |  |  | 382,280 |  |  |  | 384,949
Creditors amounts falling due after one year | 9 |  |  | - |  |  |  | (10,000)
Net assets |  |  |  | 382,280 |  |  |  | 374,949
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3,842 |  |  |  | 3,842
Share premium |  |  |  | 39,536 |  |  |  | 39,536
Profit and loss account |  |  |  | 338,902 |  |  |  | 331,571
Shareholders' funds |  |  |  | 382,280 |  |  |  | 374,949

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 April 2026, and are signed on its behalf by:
CASEY, Paul Director Registered Company No. 04399842

HOOKED ON GRANITE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| 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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill has been full amortised in prior years

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 41 |  | 42

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 27,347 |  | 27,347
| At 31 December 25 | 27,347 |  | 27,347
| Amortisation and impairment
| At 01 January 25 | 27,347 |  | 27,347
| At 31 December 25 | 27,347 |  | 27,347
| Net book value
| At 31 December 25 | - |  | -
| At 31 December 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 44,642 |  | 90,734 |  | 29,060 |  | 59,574 |  | 21,685 |  | 245,695
| Additions | - |  | - |  | - |  | - |  | 3,645 |  | 3,645
| At 31 December 25 | 44,642 |  | 90,734 |  | 29,060 |  | 59,574 |  | 25,330 |  | 249,340
| Depreciation and impairment
| At 01 January 25 | 33,478 |  | 79,092 |  | 19,074 |  | 54,111 |  | 12,134 |  | 197,889
| Charge for year | 4,058 |  | 2,910 |  | 2,497 |  | 1,366 |  | 3,467 |  | 14,298
| At 31 December 25 | 37,536 |  | 82,002 |  | 21,571 |  | 55,477 |  | 15,601 |  | 212,187
| Net book value
| At 31 December 25 | 7,106 |  | 8,732 |  | 7,489 |  | 4,097 |  | 9,729 |  | 37,153
| At 31 December 24 | 11,164 |  | 11,642 |  | 9,986 |  | 5,463 |  | 9,551 |  | 47,806

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 10,000 |  | 10,000
| At 31 December 25 | 10,000 |  | 10,000
| Net book value
| At 31 December 25 | 10,000 |  | 10,000
| At 31 December 24 | 10,000 |  | 10,000

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 681,689 |  | 561,642
| Total | 681,689 |  | 561,642

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 13,091 |  | 4,692
| Prepayments and accrued income | 19,004 |  | 18,779
| Total | 32,095 |  | 23,471

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 397,247 |  | 312,467
| Bank borrowings and overdrafts | 10,000 |  | 30,000
| Taxation and social security | 76,721 |  | 63,382
| Finance lease and HP contracts | - |  | 1,384
| Other creditors | 22,151 |  | 21,514
| Accrued liabilities and deferred income | 5,099 |  | 6,289
| Total | 511,218 |  | 435,036

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank loans are secured on the assets of the company.

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 10,000
| Total | - |  | 10,000

| Bank loans are secured on the assets of the company.

10. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | - |  | 1,384

11. | Other commitments
--- | ---
| At the balance sheet date the company had financial commitments under non-cancellable operating leases of £88,868 (2024 :£120,500).