REGISTERED NUMBER: 01830551 (England and Wales)

HARTOG HUTTON LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

T J Wells

M Payne

G J Wells

SECRETARY:

G J Wells

REGISTERED OFFICE:

Lodge Barn

Hopleys Farm

Whepstead Road

Bury St Edmunds

Suffolk

IP29 5PX

REGISTERED NUMBER:

01830551 (England and Wales)

ACCOUNTANTS:

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hartog Hutton Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hartog Hutton Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hartog Hutton Limited and state those matters that we have agreed to state to the Board of Directors of Hartog Hutton Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hartog Hutton Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hartog Hutton Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hartog Hutton Limited. You consider that Hartog Hutton 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 financial statements of Hartog Hutton 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 financial statements.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

25 June 2026

FIXED ASSETS

Tangible assets

4

105,372

132,184

CURRENT ASSETS

Stocks

5

1,877,587

1,467,777

Debtors

6

739,549

836,314

Cash at bank and in hand

111,914

6,610

2,729,050

2,310,701

CREDITORS

Amounts falling due within one year

7

2,132,896

1,765,962

NET CURRENT ASSETS

596,154

544,739

TOTAL ASSETS LESS CURRENT LIABILITIES

701,526

676,923

CREDITORS

Amounts falling due after more than one year

8

108,268

110,825

NET ASSETS

593,258

566,098

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

583,258

556,098

SHAREHOLDERS' FUNDS

593,258

566,098

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 25 June 2026 and were signed on its behalf by:

G J Wells - Director

1.	STATUTORY INFORMATION

Hartog Hutton Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 01830551 and its registered office address is Lodge Barn, Hopleys Farm, Whepstead Road, Bury St Edmunds, Suffolk, IP29 5PX.

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.

The presentation currency is £ sterling.

Going concern

The financial statements have been prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Balance Sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Revenue recognition

Revenue is recognised in relation to the value of work carried out which is based on the project as a whole. Judgements are made on the timing of revenue recognition based on the percentage completion of the work, and the expected outcome of the contract.

Turnover

Turnover is derived from Construction, Management & Consultancy Services and Retail.

Turnover from Construction is recognised with reference to the agreed valuation of the work completed as noted above. Amounts received in advance of work completed are shown as 'Payments on Account'. Management & Consultancy fees are recognised when the service is provided. Retail sales are recognised at the point of sale.

Tangible fixed assets

All tangible fixed assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation.

The cost of tangible fixed assets initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in a manner intended by management.

Depreciation is calculated as so to write off the cost of a tangible fixed asset, less its estimated residual value, over the useful economic life of that asset as follows:

Leasehold property

- Over the period of the lease

Plant and fixtures

- 25% on reducing balance and 10% on cost

Motor vehicles

- 25% on reducing balance

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Tangible fixed assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Income Statement.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

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 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 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.

Hire purchase and leasing commitments

Assets held under finance leases and hire purchase contracts are capitalised in the Balance Sheet at their fair value and depreciated over their expected useful economic lives. The interest element of leasing payments represents a constant proportion of the capital balance and is charged to the Income Statement over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the Income Statement on a straight line basis over the lease term.

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 the Income Statement in the period to which they relate.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Motor

property

Fixtures

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

130,970

602,268

201,424

934,662

Additions

-

6,800

-

6,800

At 30 September 2025

130,970

609,068

201,424

941,462

DEPRECIATION

At 1 October 2024

104,687

527,939

169,852

802,478

Charge for year

6,419

19,300

7,893

33,612

At 30 September 2025

111,106

547,239

177,745

836,090

NET BOOK VALUE

At 30 September 2025

19,864

61,829

23,679

105,372

At 30 September 2024

26,283

74,329

31,572

132,184

5.

STOCKS

2025

2024

£

£

Stocks

852,215

875,020

Work-in-progress

1,194,596

2,156,281

Payments on account

(169,224

)

(1,563,524

)

1,877,587

1,467,777

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

161,363

340,499

Other debtors

120,437

80,694

Other loans

274,883

220,841

VAT

32,126

31,331

Prepayments and accrued income

60,740

35,449

649,549

708,814

Amounts falling due after more than one year:

Other loans

90,000

127,500

Aggregate amounts

739,549

836,314

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

116,326

117,586

Other loans

353,807

562,341

Payments on account

298,000

257,856

Trade creditors

699,457

373,620

Social security and other taxes

24,850

29,327

Other creditors

175,473

205,076

Directors' current accounts

213,635

9,230

Accruals and deferred income

251,348

210,926

2,132,896

1,765,962

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,696

5,696

Bank loans - 2-5 years

17,088

17,088

Bank loans more than 5 years

85,484

88,041

108,268

110,825

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

85,484

88,041

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

19,000

76,000

Between one and five years

-

38,000

19,000

114,000

10.	SECURED DEBTS

A bank loan of £113,964 (2024: £116,521) is secured on a property owned by the company.

11.	RELATED PARTY DISCLOSURES

M Payne and G J Wells, directors of the company, are also directors of Hartog Hutton Developments Limited.

At 30 September 2025, the company owed Hartog Hutton Developments Limited £353,807 (2024: £402,341). The loan is interest free, unsecured and repayable on demand.