H. Hardman & Co Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05801083

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		518,000		532,800
Tangible Assets	5		116,956		130,349

			634,956		663,149
CURRENT ASSETS
Stocks	6	6,485		6,793
Debtors	7	78,605		76,353
Cash at bank and in hand		11,159		30,790

		96,249		113,936
Creditors: Amounts Falling Due Within One Year	8	(165,346 )		(136,357 )

NET CURRENT ASSETS (LIABILITIES)			(69,097 )		(22,421 )

TOTAL ASSETS LESS CURRENT LIABILITIES			565,859		640,728

Creditors: Amounts Falling Due After More Than One Year	9		(76,667 )		-

NET ASSETS			489,192		640,728

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			489,092		640,628

SHAREHOLDERS' FUNDS			489,192		640,728

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H. Hardman & Co Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs M J Hardman-Welsh

Director

28th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

H. Hardman & Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05801083 . The registered office is 55 Hoghton Street, Southport, Merseyside, PR9 0PG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.

2.2. 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 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

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 50 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% and 15% reducing balance basis
Fixtures & Fittings	15% reducing balance basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 10)

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H. Hardman & Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	740,000

As at 31 July 2025	740,000

Amortisation
As at 1 August 2024	207,200
Provided during the period	14,800

As at 31 July 2025	222,000

Net Book Value
As at 31 July 2025	518,000

As at 1 August 2024	532,800

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	372,246	56,468	428,714
Additions	-	537	537

As at 31 July 2025	372,246	57,005	429,251

Depreciation
As at 1 August 2024	255,094	43,271	298,365
Provided during the period	11,801	2,129	13,930

As at 31 July 2025	266,895	45,400	312,295

Net Book Value
As at 31 July 2025	105,351	11,605	116,956

As at 1 August 2024	117,152	13,197	130,349

6. Stocks

	2025	2024
	£	£
Finished goods	6,485	6,793

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H. Hardman & Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	76,800	69,767
Other debtors	1,805	6,586

	78,605	76,353

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,791	7,414
Bank loans and overdrafts	20,000	-
Other creditors	59,307	25,903
Taxation and social security	84,248	103,040

	165,346	136,357

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	76,667	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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