REGISTERED NUMBER: 12913743 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Hogan Brothers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G M Hogan

K C Hogan

S J Hogan

REGISTERED OFFICE:

71 Arthur Street

Redditch

Worcestershire

B98 8LQ

REGISTERED NUMBER:

12913743 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

7,380

14,760

Tangible assets

5

29,792

26,230

37,172

40,990

CURRENT ASSETS

Stocks

3,573

2,280

Debtors

6

154,915

157,005

Cash at bank and in hand

137,403

166,293

295,891

325,578

CREDITORS

Amounts falling due within one year

7

176,812

198,752

NET CURRENT ASSETS

119,079

126,826

TOTAL ASSETS LESS CURRENT LIABILITIES

156,251

167,816

CREDITORS

Amounts falling due after more than one year

8

-

(8,350

)

PROVISIONS FOR LIABILITIES

(5,937

)

(4,714

)

NET ASSETS

150,314

154,752

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

150,308

154,746

150,314

154,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

G M Hogan - Director

K C Hogan - Director

S J Hogan - Director

1.	STATUTORY INFORMATION

Hogan Brothers 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Office equipment

-

15% 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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

36,900

AMORTISATION

At 1 February 2025

22,140

Charge for year

7,380

At 31 January 2026

29,520

NET BOOK VALUE

At 31 January 2026

7,380

At 31 January 2025

14,760

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

28,968

372

6,245

35,585

Additions

5,500

-

2,702

8,202

At 31 January 2026

34,468

372

8,947

43,787

DEPRECIATION

At 1 February 2025

7,359

143

1,853

9,355

Charge for year

3,791

34

815

4,640

At 31 January 2026

11,150

177

2,668

13,995

NET BOOK VALUE

At 31 January 2026

23,318

195

6,279

29,792

At 31 January 2025

21,609

229

4,392

26,230

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

37,089

40,996

Other debtors

117,826

116,009

154,915

157,005

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

2,039

1,998

Trade creditors

53,344

66,796

Taxation and social security

80,790

92,229

Other creditors

40,639

37,729

176,812

198,752

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

-

2,039

Other creditors

-

6,311

-

8,350

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

2,039

4,037

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

G M Hogan

Balance outstanding at start of year

37,678

36,459

Amounts advanced

63,146

62,600

Amounts repaid

(60,300

)

(61,381

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

40,524

37,678

K C Hogan

Balance outstanding at start of year

41,541

42,672

Amounts advanced

60,628

58,762

Amounts repaid

(58,792

)

(59,893

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

43,377

41,541

S J Hogan

Balance outstanding at start of year

34,501

38,947

Amounts advanced

59,478

56,933

Amounts repaid

(60,300

)

(61,379

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,679

34,501

The above loans to the directors from the company are charged interest at the HMRC official rate and have been fully repaid following the balance sheet date.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by G M Hogan, K C Hogan and S J Hogan, by virtue of their shareholdings in the company.