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Company No: 00544674 (England and Wales)

# E K HOOPER AND SONS LIMITED

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

E K HOOPER AND SONS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

E K HOOPER AND SONS LIMITED

## BALANCE SHEET

As at 30 September 2025
E K HOOPER AND SONS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 99,978 |  | 119,844
Investments | 4 | 151,003 |  | 151,003
|  | 250,981 |  | 270,847
Current assets |  |  |  |
Stocks | 5 | 71,176 |  | 80,123
Debtors | 6 | 240,131 |  | 298,967
|  | 311,307 |  | 379,090
Creditors: amounts falling due within one year | 7 | ( 236,537) |  | ( 252,012)
Net current assets |  | 74,770 |  | 127,078
Total assets less current liabilities |  | 325,751 |  | 397,925
Creditors: amounts falling due after more than one year | 8 | ( 604,875) |  | ( 608,696)
Net liabilities |  | ( 279,124) |  | ( 210,771)
Capital and reserves |  |  |  |
Called-up share capital | 9 | 3,201 |  | 3,201
Profit and loss account |  | ( 282,325 ) |  | ( 213,972 )
Total shareholders' deficit |  | ( 279,124) |  | ( 210,771)

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

Directors' 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 directors acknowledge 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 E K Hooper and Sons Limited (registered number: 00544674) were approved and authorised for issue by the Board of Directors on 21 April 2026. They were signed on its behalf by:

Miss J Hooper Director |

E K HOOPER AND SONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
E K HOOPER AND SONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 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

E K Hooper and Sons 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 South Farm, Tarrant Hinton, Blandford, DT11 8HX, 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 £.

##### Going concern

The Company meets its day to day working capital requirements through their overdraft facility with HSBC Bank plc, which is no longer secured by a fixed and floating charges over the Company's assets. Recent discussions have not indicated that our bankers intend to withdraw their facility within the foreseeable future.
The company had a loan facility of £300,000 from UKAL No1 Limited, which was secured by fixed and floating charges over the company's assets dated 23 October 2020. This loan of £300,000, plus accumulated interest for a 36-month period was due for repayment on 6 October 2023. This loan was re-financed with the new loan facility taken out with HSBC. This loan was re-financed and a new £600,000 loan facility taken out with HSBC to repay the UKAL loan and clear down the overdraft facility with HSBC.
The company was affected by the Covid-19 pandemic and obtained a HSBC bounce back loan of £50,000 which is being repaid. This is secured by the UK Government.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

##### 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.
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 average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. 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, reducing balance] basis over its expected useful life, as follows:

Land and buildings | 10 years straight line
Plant and machinery | 15 % reducing balance
Vehicles | 25 % reducing balance

##### Leases

The Company as lessee
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

##### Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value. At each reporting date, stocks are assessed for impairment. If stocks are 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. No element of profit is included in the valuation of stock.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

##### Government grants

Government grants are recognised based on the performance model.
A grant that specifies performance conditions is recognised in income only when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the grant proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

##### Business combintations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

##### Group accounts not prepared

The company and its joint venture comprise a small group and the directors have taken the exemption not to prepare consolidated group accounts.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 1 |  | 1

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 October 2024 | 154,868 |  | 184,029 |  | 348,757 |  | 687,654
Additions | 0 |  | 7,000 |  | 0 |  | 7,000
At 30 September 2025 | 154,868 |  | 191,029 |  | 348,757 |  | 694,654
Accumulated depreciation |  |  |  |  |  |  |
At 01 October 2024 | 152,000 |  | 144,080 |  | 271,730 |  | 567,810
Charge for the financial year | 563 |  | 7,046 |  | 19,257 |  | 26,866
At 30 September 2025 | 152,563 |  | 151,126 |  | 290,987 |  | 594,676
Net book value |  |  |  |  |  |  |
At 30 September 2025 | 2,305 |  | 39,903 |  | 57,770 |  | 99,978
At 30 September 2024 | 2,868 |  | 39,949 |  | 77,027 |  | 119,844

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 151,003
At 30 September 2025 | 151,003
Carrying value at 30 September 2025 | 151,003
Carrying value at 30 September 2024 | 151,003

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 30.09.2025 | Ownership 30.09.2024
Brixeys Limited | South Farm, Tarrant Hinton, Blandford Forum, Dorset, DT11 8HX | Letting of commercial property | Ordinary | 50.00% | 50.00%

The profit for the financial period of Brixeys Limited was £21,650 and the aggregate amount of Capital and reserves at the end of the period was £374,588.

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 4,144 |  | 14,873
Crops | 67,032 |  | 65,250
| 71,176 |  | 80,123

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 5,080 |  | 1,700
Amounts owed by Group undertakings | 139,516 |  | 146,452
Other debtors | 95,535 |  | 150,815
| 240,131 |  | 298,967

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

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 103,194 |  | 132,290
Trade creditors | 84,168 |  | 35,428
Taxation and social security | 7,940 |  | 18,329
Obligations under finance leases and hire purchase contracts | 28,438 |  | 28,383
Other creditors | 12,797 |  | 37,582
| 236,537 |  | 252,012

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £131,632 (2024: £160,673)

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

| 2025 |  | 2024
| £ |  | £
Bank loans | 584,753 |  | 560,136
Obligations under finance leases and hire purchase contracts | 14,122 |  | 42,560
Other creditors | 6,000 |  | 6,000
| 604,875 |  | 608,696

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £598,875 (2024: £602,696 ).

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3,201 Ordinary shares of £ 1.00 each | 3,201 |  | 3,201
6,000 Preference shares of £ 1.00 each | 6,000 |  | 6,000
| 9,201 |  | 9,201

#### 10. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 2025 |  | 2024
| £ |  | £
Balance at start of period | 146,452 |  | 164,170
Advanced | 341 |  | 5,289
Repaid | (7,277) |  | (23,006)
Balance at end of period | 139,516 |  | 146,452

Terms of loans to related parties
During the year ended 30 September 2025 the company made an advance to a UK company in which it holds a 50% non-controlling shareholding. This loan is interest-free with no terms for repayment.