Registration number: 08081332

Hutchinson D Limited

Contents

Company Information	1
Accountants' Report	2
Abridged Balance Sheet	3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Hutchinson D Limited

Company Information

Director

Mr David Hutchinson

Registered office

1st Floor Enterprise House 202-206 Linthorpe Road Middlesbrough TS1 3QW

Accountants

Beaumont Accountancy Services 1st Floor Enterprise House 202-206 Linthorpe Road Middlesbrough TS1 3QW

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Hutchinson D Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hutchinson D Limited for the year ended 31 March 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

It is your duty to ensure that Hutchinson D Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hutchinson D Limited. You consider that Hutchinson D Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hutchinson D Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Beaumont Accountancy Services
1st Floor
Enterprise House
202-206 Linthorpe Road
Middlesbrough
TS1 3QW

9 June 2026

Hutchinson D Limited

(Registration number: 08081332)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	215,392	208,111
Current assets
Stocks	5	105,446	124,653
Debtors		40,416	4,052
Cash at bank and in hand		88,904	83,790
		234,766	212,495
Creditors: Amounts falling due within one year		(131,657)	(128,574)
Net current assets		103,109	83,921
Total assets less current liabilities		318,501	292,032
Creditors: Amounts falling due after more than one year		(190,786)	(166,938)
Accruals and deferred income		(351)	(197)
Net assets		127,364	124,897
Capital and reserves
Called up share capital	6	100	100
Retained earnings		127,264	124,797
Shareholders' funds		127,364	124,897

For the financial year ending 31 March 2026 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 9 June 2026
 

......................................... Mr David Hutchinson Director

Hutchinson D Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
1st Floor
Enterprise House
202-206 Linthorpe Road
Middlesbrough
TS1 3QW

These financial statements were authorised for issue by the director on 9 June 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 abridged 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 abridged 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 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.

Hutchinson D Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

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
Plant and machinery	20% per annum on reducing balance
Fixtures and fittings	20% per annum on reducing balance
Office equipment	20% per annum on reducing balance
Motor Vehicles	20% per annum on reducing balance

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 debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Hutchinson D Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2025 - 3).

Hutchinson D Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	243,448	49,953	293,401
Additions	1,429	65,739	67,168
Disposals	(44,725)	-	(44,725)
At 31 March 2026	200,152	115,692	315,844
Depreciation
At 1 April 2025	66,957	18,333	85,290
Charge for the year	30,964	6,576	37,540
Eliminated on disposal	(22,378)	-	(22,378)
At 31 March 2026	75,543	24,909	100,452
Carrying amount
At 31 March 2026	124,609	90,783	215,392
At 31 March 2025	176,491	31,620	208,111

5

Stocks

	2026 £	2025 £
Other inventories	105,446	124,653

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
ordinary share of £1 each	100	100	100	100

7	Related party transactions

Hutchinson D Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	25,220	25,220