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REGISTERED NUMBER: 02654590 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Hockin & Roberts Limited

Hockin & Roberts Limited (Registered number: 02654590)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Hockin & Roberts Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | F K Blewett

| SECRETARY: | F K Blewett

| REGISTERED OFFICE: | Unit 8

| Hayle Industrial Park

| Hayle

| Cornwall

| TR27 5JR

| REGISTERED NUMBER: | 02654590 (England and Wales)

Hockin & Roberts Limited (Registered number: 02654590)

Abridged Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,516 |  | 5,411 |  |

CURRENT ASSETS

Stocks | 44,336 |  | 45,545 |  |

Debtors | 7,263 |  | 9,238 |  |

Cash at bank | 8,083 |  | 6,964 |  |

59,682 |  | 61,747 |  |

CREDITORS

Amounts falling due within one year | 242,301 |  | 239,095 |  |

NET CURRENT LIABILITIES | (182,619 | ) | (177,348 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (178,103 | ) | (171,937 | ) |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Share premium | 29,759 |  | 29,759 |  |

Debenture | 100,000 |  | 100,000 |  |

Retained earnings | (317,862 | ) | (311,696 | ) |

SHAREHOLDERS' FUNDS | (178,103 | ) | (171,937 | ) |

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 director acknowledges her 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.

Hockin & Roberts Limited (Registered number: 02654590)

Abridged Balance Sheet - continued

30 September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 June 2026 and were signed by:

F K Blewett - Director

Hockin & Roberts Limited (Registered number: 02654590)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Hockin & Roberts 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 by the company to write off the cost less the estimated residual value of tangible fixed assets by equal instalments over their estimated useful economic lives as follows:

| Fixtures, fittings and equipment 12½% - 20% per annum

| 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.

| Going concern

| The accounts have been prepared on a going concern basis which assumes the company will continue trading for the foreseeable future.

| The director has confirmed that the company has sufficient funds to meet its liabilities as they fall due and they will continue to give financial support to the company until such time as its position improves. The director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.

Hockin & Roberts Limited (Registered number: 02654590)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 38,900 |  |

| DEPRECIATION

| At 1 October 2024 | 33,489 |  |

| Charge for year | 895 |  |

| At 30 September 2025 | 34,384 |  |

| NET BOOK VALUE

| At 30 September 2025 | 4,516 |  |

| At 30 September 2024 | 5,411 |  |

5. | RELATED PARTY DISCLOSURES

| An unincorporated business owned by F K Blewett (director) trades with the company. During the year the company made net sales of £2,975 (2024: £1,991) and received £Nil (2024: £Nil) of goods and services from this business. The business was owed £91 (2024: £Nil) at the beginning of the year and £Nil at the end of the year (2024: £91). The maximum owed by the business to the company during the year was £111 (2024: £254). All transactions were on normal commercial terms.

| During the year the company occupied, under an informal arrangement and on a rent free basis, freehold business premises owned by F K Blewett (director).

| H R Roberts ceased to be a director due to his death on 20 March 2025. H R Roberts advanced a £100,000 general debenture in 2002 that is secured on the assets of the company. This debenture transferred to F K Blewett on his death. The debenture has no fixed repayment terms and there is no interest payable on the debenture.