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Company No: 09752969 (England and Wales)

# HOOKE COURT LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

HOOKE COURT LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

HOOKE COURT LIMITED

## BALANCE SHEET

As at 31 January 2026
HOOKE COURT LIMITED

## BALANCE SHEET (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 2,948 |  | 38,366
Tangible assets | 4 | 3,275,301 |  | 3,304,499
|  | 3,278,249 |  | 3,342,865
Current assets |  |  |  |
Stocks |  | 4,325 |  | 4,240
Debtors | 5 | 154,684 |  | 259,316
Cash at bank and in hand |  | 312,178 |  | 275,844
|  | 471,187 |  | 539,400
Creditors: amounts falling due within one year | 6 | ( 630,884) |  | ( 732,123)
Net current liabilities |  | (159,697) |  | (192,723)
Total assets less current liabilities |  | 3,118,552 |  | 3,150,142
Creditors: amounts falling due after more than one year | 7 | ( 2,037,777) |  | ( 2,211,470)
Provision for liabilities |  | ( 147,000) |  | ( 136,400)
Net assets |  | 933,775 |  | 802,272
Capital and reserves |  |  |  |
Called-up share capital | 8 | 61,644 |  | 61,644
Capital redemption reserve |  | 145,800 |  | 121,200
Profit and loss account |  | 726,331 |  | 619,428
Total shareholders' funds |  | 933,775 |  | 802,272

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hooke Court Limited (registered number: 09752969) were approved and authorised for issue by the Board of Directors on 08 July 2026. They were signed on its behalf by:

Mr D Cooper Director |

HOOKE COURT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
HOOKE COURT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Hooke Court Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hooke Court, Hooke, Beaminster, DT8 3NX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line and reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 10 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 37 |  | 38

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 February 2025 | 354,167 |  | 354,167
At 31 January 2026 | 354,167 |  | 354,167
Accumulated amortisation |  |  |
At 01 February 2025 | 315,801 |  | 315,801
Charge for the financial year | 35,418 |  | 35,418
At 31 January 2026 | 351,219 |  | 351,219
Net book value |  |  |
At 31 January 2026 | 2,948 |  | 2,948
At 31 January 2025 | 38,366 |  | 38,366

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 February 2025 | 3,485,258 |  | 269,626 |  | 89,166 |  | 443,928 |  | 4,287,978
Additions | 35,305 |  | 33,725 |  | 13,861 |  | 6,870 |  | 89,761
Disposals | 0 |  | 0 |  | ( 26,495) |  | ( 76,278) |  | ( 102,773)
At 31 January 2026 | 3,520,563 |  | 303,351 |  | 76,532 |  | 374,520 |  | 4,274,966
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 February 2025 | 575,403 |  | 65,438 |  | 66,596 |  | 276,042 |  | 983,479
Charge for the financial year | 70,171 |  | 22,252 |  | 6,688 |  | 16,796 |  | 115,907
Disposals | 0 |  | 0 |  | ( 23,843) |  | ( 75,878) |  | ( 99,721)
At 31 January 2026 | 645,574 |  | 87,690 |  | 49,441 |  | 216,960 |  | 999,665
Net book value |  |  |  |  |  |  |  |  |
At 31 January 2026 | 2,874,989 |  | 215,661 |  | 27,091 |  | 157,560 |  | 3,275,301
At 31 January 2025 | 2,909,855 |  | 204,188 |  | 22,570 |  | 167,886 |  | 3,304,499

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 129,123 |  | 244,627
Prepayments and accrued income | 25,561 |  | 14,689
| 154,684 |  | 259,316

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 134,293 |  | 142,279
Trade creditors | 29,918 |  | 23,438
Amounts owed to directors | 57,405 |  | 57,001
Other loans | 98,226 |  | 132,066
Accruals | 168,167 |  | 202,311
Taxation and social security | 111,037 |  | 143,246
Obligations under finance leases and hire purchase contracts (secured) | 12,665 |  | 12,504
Other creditors | 19,173 |  | 19,278
| 630,884 |  | 732,123

The bank borrowings are secured over the freehold property of the company and by a general pledge over documents and assets of the company.
The hire purchase contracts are secured over the assets they relate to.

#### 7. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 1,099,708 |  | 1,238,103
Obligations under finance leases and hire purchase contracts (secured) | 27,595 |  | 38,293
Other creditors | 910,474 |  | 935,074
| 2,037,777 |  | 2,211,470

The bank borrowings are secured over the freehold property of the company and by a general pledge over documents and assets of the company.
The hire purchase contracts are secured over the assets they relate to.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2026 |  | 2025
| £ |  | £
Bank loans (secured / repayable by instalments) | 654,348 |  | 782,963
Obligations under finance leases and hire purchase contracts (secured / repayable by instalments) | 2,735 |  | 9,014
| 657,083 |  | 791,977

#### 8. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
26,376 Ordinary shares of £ 1.00 each | 26,376 |  | 26,376
910,474 3.00% 3% Redeemable Preference shares of £ 1.00 each (2025: 935,074 shares of £ 1.00 each) | 910,474 |  | 935,074
35,268 3.00% 3% Non-redeemable Preference shares of £ 1.00 each | 35,268 |  | 35,268
| 945,742 |  | 970,342
| 972,118 |  | 996,718

Rights, preferences and restrictions
Ordinary Shares:
The Ordinary Shares confer upon their holdings full voting, dividend and capital distribution (including on winding up) rights, subject only to the preference dividend due in respect of the redeemable and non-redeemable Preferences Shares.
Non-Redeemable Preference Shares:
The non-redeemable preference shares confer upon their holders voting rights in respect of any resolutions relating to the properties owned by the company (but not otherwise) and a preferential dividend of 3% per annum. The non-redeemable preference shares participate pari passu with each other class of share in any capital distributions (including on winding up).
Redeemable Preference Shares:
The redeemable preference shares confer upon their holders voting rights in respect of any resolutions relating to the properties owned by the company (but not otherwise) and a preferential dividend of 3% per annum. The redeemable preference shares participate pari passu with each other class of share in any capital distributions (including on winding up). The redeemable preference shares are redeemable at the option of the shareholder. During the year £24,600 preference shares were redeemed.