REGISTERED NUMBER: 04770023 (England and Wales)

HOPPER WILLIAMS & BELL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms T Jenkins

G M Brown

Mrs M Johns

J Alesbury

P D Brassington

A R Kershaw

J Flood

Mrs G M Hedges

T M Young

M R Cooper

REGISTERED OFFICE:

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

REGISTERED NUMBER:

04770023 (England and Wales)

SENIOR STATUTORY AUDITOR:

Robert Stafford BA(Hons) FCA

AUDITORS:

SCCA Limited T/A Stafford & Co

3 The Studios

320 Chorley Old Road

Bolton

BL1 4JU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

62,342

67,968

62,342

67,968

CURRENT ASSETS

Debtors

6

1,813,288

1,814,615

Cash at bank

636,358

923,180

2,449,646

2,737,795

CREDITORS

Amounts falling due within one year

7

(1,286,380

)

(1,300,544

)

NET CURRENT ASSETS

1,163,266

1,437,251

TOTAL ASSETS LESS CURRENT LIABILITIES

1,225,608

1,505,219

CREDITORS

Amounts falling due after more than one year

8

(223,766

)

(439,847

)

PROVISIONS FOR LIABILITIES

10

(23,400

)

(15,600

)

NET ASSETS

978,442

1,049,772

CAPITAL AND RESERVES

Called up share capital

500,000

500,000

Retained earnings

478,442

549,772

SHAREHOLDERS' FUNDS

978,442

1,049,772

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 27 May 2026 and were signed on its behalf by:

G M Brown - Director

1.	STATUTORY INFORMATION

Hopper Williams & Bell 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover represents fees receivable, excluding value added tax. All contracts in progress, that have not been invoiced at the balance sheet date are included within debtors at the full expected realisable income value.

Goodwill

Purchased Goodwill has been fully amortised.

Tangible fixed assets

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

Leasehold improvements

-

Straight line over 10 years

Fixtures and fittings

-

15% Reducing balance

Computer equipment

-

Straight line over 3 years

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.

Dilapidations provision

Provisions relate to the estimated cost of removing leasehold improvements and rectifying any wear and tear, under the terms of the lease of the company's office and is recognised over the term 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.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 76 (2024 - 73 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1,803,523

AMORTISATION

At 1 January 2025

and 31 December 2025

1,803,523

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

251,039

56,652

165,351

473,042

Additions

-

3,663

24,482

28,145

At 31 December 2025

251,039

60,315

189,833

501,187

DEPRECIATION

At 1 January 2025

233,513

43,987

127,574

405,074

Charge for year

3,115

2,060

28,596

33,771

At 31 December 2025

236,628

46,047

156,170

438,845

NET BOOK VALUE

At 31 December 2025

14,411

14,268

33,663

62,342

At 31 December 2024

17,526

12,665

37,777

67,968

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,620,734

1,609,331

Other debtors

192,554

205,284

1,813,288

1,814,615

Included within other debtors is a deferred tax asset of £25,128 (2024: £31,682).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

37,428

49,405

Amounts owed to group undertakings

216,081

208,660

Taxation and social security

819,087

731,547

Other creditors

213,784

310,932

1,286,380

1,300,544

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

223,766

439,847

The amounts owed to group undertakings are unsecured.

9.	LEASING AGREEMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £512,820 (2024: £666,820).

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Other provisions

Dilapidations provision

23,400

15,600

Provision

£

Balance at 1 January 2025

15,600

Provided during year

7,800

Balance at 31 December 2025

23,400

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robert Stafford BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of SCCA Limited T/A Stafford & Co

12.	ULTIMATE PARENT COMPANY

The ultimate controlling party is ETL International AG, registered in Germany.

ETL International AG

Kronprinzenstraße 10

45128 Essen

Germany