REGISTERED NUMBER: 12843308 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Hudsons Plant Centre (Bedford) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

D Hudson

C T Hudson

Mrs C G Mostacero-Lahura

SECRETARY:

REGISTERED OFFICE:

Hudsons Plant Centre

Wirksworth Road

Duffield

Belper

Derbyshire

DE56 4AQ

REGISTERED NUMBER:

12843308 (England and Wales)

ACCOUNTANTS:

KLN Accountancy Services Ltd

1 - 2 Basford House

Derby Road

Heanor

Derbyshire

DE75 7QL

FIXED ASSETS

Intangible assets

4

28,500

34,500

Tangible assets

5

21,633

30,112

50,133

64,612

CURRENT ASSETS

Stocks

161,968

150,695

Debtors

6

122,694

126,100

Cash at bank and in hand

207,820

90,311

492,482

367,106

CREDITORS

Amounts falling due within one year

7

123,352

92,128

NET CURRENT ASSETS

369,130

274,978

TOTAL ASSETS LESS CURRENT LIABILITIES

419,263

339,590

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

419,261

339,588

419,263

339,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

D Hudson - Director

C T Hudson - Director

Mrs C G Mostacero-Lahura - Director

1.	STATUTORY INFORMATION

Hudsons Plant Centre (Bedford) Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 20% on cost

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

60,000

AMORTISATION

At 1 January 2025

25,500

Charge for year

6,000

At 31 December 2025

31,500

NET BOOK VALUE

At 31 December 2025

28,500

At 31 December 2024

34,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

55,394

DEPRECIATION

At 1 January 2025

25,282

Charge for year

8,479

At 31 December 2025

33,761

NET BOOK VALUE

At 31 December 2025

21,633

At 31 December 2024

30,112

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,809

504

Other debtors

120,885

125,596

122,694

126,100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

44,828

28,546

Taxation and social security

35,672

29,435

Other creditors

42,852

34,147

123,352

92,128

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

KLN Accountancy Services Ltd

1 - 2 Basford House

Derby Road

Heanor

Derbyshire

DE75 7QL

1 June 2026