Registration number: 8547431

Hogben's Private Water Supplies Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Hogben's Private Water Supplies Ltd

Company Information

Director

Mr D J Hogben

Registered office

21 Celtic Road Deal Kent CT14 9EE

Hogben's Private Water Supplies Ltd

(Registration number: 8547431)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	6,560	8,200
Tangible assets	5	25,876	19,249
		32,436	27,449
Current assets
Debtors	6	31,455	27,155
Cash at bank and in hand		6,934	14,077
		38,389	41,232
Creditors: Amounts falling due within one year	7	(52,772)	(51,907)
Net current liabilities		(14,383)	(10,675)
Total assets less current liabilities		18,053	16,774
Creditors: Amounts falling due after more than one year	7	(11,866)	(10,874)
Provisions for liabilities		(6,163)	(5,215)
Net assets		24	685
Capital and reserves
Called up share capital	8	1	1
Retained earnings		23	684
Shareholders' funds		24	685

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 May 2026
 

Hogben's Private Water Supplies Ltd

(Registration number: 8547431)
Balance Sheet as at 31 May 2025

......................................... Mr D J Hogben Director

Hogben's Private Water Supplies Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
21 Celtic Road
Deal
Kent
CT14 9EE
England

These financial statements were authorised for issue by the director on 15 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other 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 reporting date in the countries where the company operates and generates taxable income.

Hogben's Private Water Supplies Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% reducing balance
Plant and machinery	15% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	5 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Hogben's Private Water Supplies Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

Hogben's Private Water Supplies Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 June 2024	10,250	10,250
At 31 May 2025	10,250	10,250
Amortisation
At 1 June 2024	2,050	2,050
Amortisation charge	1,640	1,640
At 31 May 2025	3,690	3,690
Carrying amount
At 31 May 2025	6,560	6,560
At 31 May 2024	8,200	8,200

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2024	31,298	19,246	50,544
Additions	11,490	-	11,490
At 31 May 2025	42,788	19,246	62,034
Depreciation
At 1 June 2024	14,565	16,730	31,295
Charge for the year	4,234	629	4,863
At 31 May 2025	18,799	17,359	36,158
Carrying amount
At 31 May 2025	23,989	1,887	25,876
At 31 May 2024	16,733	2,516	19,249

Hogben's Private Water Supplies Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	10,945	5,068
Prepayments	140	1,640
Other debtors	20,370	20,447
	31,455	27,155

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	9	10,498	8,525
Trade creditors		29,252	29,435
Taxation and social security		275	3,751
Other creditors		12,747	10,196
		52,772	51,907

Creditors due within one year include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £10,498 (2024 - £8,525)

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	11,866	10,874