REGISTERED NUMBER: 00781964 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Hogg & Son (Chemists) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Shah

SECRETARY:

Mrs H D Shah

REGISTERED OFFICE:

25 Kendal Street

St George's Fields

London

W2 2AW

REGISTERED NUMBER:

00781964 (England and Wales)

FIXED ASSETS

Tangible assets

4

4,124

5,525

CURRENT ASSETS

Stocks

46,695

42,470

Debtors

5

101,418

87,104

Cash at bank and in hand

48,545

58,613

196,658

188,187

CREDITORS

Amounts falling due within one year

6

144,465

127,811

NET CURRENT ASSETS

52,193

60,376

TOTAL ASSETS LESS CURRENT LIABILITIES

56,317

65,901

CREDITORS

Amounts falling due after more than one year

7

-

5,865

NET ASSETS

56,317

60,036

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

55,317

59,036

SHAREHOLDERS' FUNDS

56,317

60,036

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 director acknowledges his 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 director and authorised for issue on 16 May 2026 and were signed by:

Mr D Shah - Director

1.	STATUTORY INFORMATION

Hogg & Son (Chemists) 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 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 reducing balance

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.

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 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

26,863

DEPRECIATION

At 1 January 2025

21,338

Charge for year

1,401

At 31 December 2025

22,739

NET BOOK VALUE

At 31 December 2025

4,124

At 31 December 2024

5,525

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

63,097

50,512

Other debtors

38,321

36,592

101,418

87,104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

6,160

10,648

Trade creditors

96,625

86,044

Amounts owed to group undertakings

779

379

Taxation and social security

29,781

23,056

Other creditors

11,120

7,684

144,465

127,811

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

5,865

8.	RELATED PARTY DISCLOSURES

The company owes £779 (2024 - £379) to Hempriya Ltd, the ultimate parent company incorporated in England and Wales.