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REGISTERED NUMBER: 07389042 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

HUDSONS (TMS) LIMITED
HUDSONS (TMS) LIMITED (REGISTERED NUMBER: 07389042)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


HUDSONS (TMS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: E B Hudson
Mrs Z L Hudson
H S H Hudson
Miss H D R Wark





REGISTERED OFFICE: 34 Waterloo Road
Wolverhampton
West Midlands
WV1 4DG





REGISTERED NUMBER: 07389042 (England and Wales)





ACCOUNTANTS: Crombies Accountants Limited
Chartered Accountants
34 Waterloo Road
Wolverhampton
West Midlands
WV1 4DG
Page 1
HUDSONS (TMS) LIMITED (REGISTERED NUMBER: 07389042)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,587 176,782
Investment property 5 181,089 181,089
313,676 357,871

CURRENT ASSETS
Stocks 357,000 250,000
Debtors 6 1,193,197 1,168,274
Cash at bank 128,865 299,452
1,679,062 1,717,726
CREDITORS
Amounts falling due within one year 7 188,771 232,334
NET CURRENT ASSETS 1,490,291 1,485,392
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,803,967
1,843,263

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,803,867 1,843,163
SHAREHOLDERS' FUNDS 1,803,967 1,843,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 3 June 2026 and were signed on its behalf by:



E B Hudson - Director


The notes form part of these financial statements

Page 2
HUDSONS (TMS) LIMITED (REGISTERED NUMBER: 07389042)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Hudsons (TMS) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Page 3 continued...
HUDSONS (TMS) LIMITED (REGISTERED NUMBER: 07389042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

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 6 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024
and 30 September 2025 762,780
DEPRECIATION
At 1 October 2024 585,998
Charge for year 44,195
At 30 September 2025 630,193
NET BOOK VALUE
At 30 September 2025 132,587
At 30 September 2024 176,782

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024
and 30 September 2025 181,089
NET BOOK VALUE
At 30 September 2025 181,089
At 30 September 2024 181,089

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 140,827 115,904
Amounts owed by associates 1,051,771 1,051,771
Other debtors 599 599
1,193,197 1,168,274

Page 4 continued...
HUDSONS (TMS) LIMITED (REGISTERED NUMBER: 07389042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 4,867 1,173
Taxation and social security 61,996 121,982
Other creditors 121,908 109,179
188,771 232,334

8. SECURED DEBTS

Bank borrowings are secured by a fixed and floating charge dated 15 March 2011 over the assets of the company.

9. CONTINGENT LIABILITIES

The company has an omnibus guarantee and set off agreement dated 18th March 2011 securing the bank facilities of HH Investments Limited.

Page 5