IRIS Accounts Production v26.1.10.61 04551067 director 1.11.24 31.10.25 31.10.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04551067 2024-10-31 04551067 2025-10-31 04551067 2024-11-01 2025-10-31 04551067 2023-10-31 04551067 2023-11-01 2024-10-31 04551067 2024-10-31 04551067 ns15:EnglandWales 2024-11-01 2025-10-31 04551067 ns14:PoundSterling 2024-11-01 2025-10-31 04551067 ns10:Director1 2024-11-01 2025-10-31 04551067 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04551067 ns10:SmallEntities 2024-11-01 2025-10-31 04551067 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04551067 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 04551067 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04551067 ns10:AbridgedAccounts 2024-11-01 2025-10-31 04551067 1 2024-11-01 2025-10-31 04551067 ns10:RegisteredOffice 2024-11-01 2025-10-31 04551067 ns5:CurrentFinancialInstruments 2025-10-31 04551067 ns5:CurrentFinancialInstruments 2024-10-31 04551067 ns5:Non-currentFinancialInstruments 2025-10-31 04551067 ns5:Non-currentFinancialInstruments 2024-10-31 04551067 ns5:ShareCapital 2025-10-31 04551067 ns5:ShareCapital 2024-10-31 04551067 ns5:SharePremium 2025-10-31 04551067 ns5:SharePremium 2024-10-31 04551067 ns5:CapitalRedemptionReserve 2025-10-31 04551067 ns5:CapitalRedemptionReserve 2024-10-31 04551067 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 04551067 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 04551067 ns5:NetGoodwill 2024-11-01 2025-10-31 04551067 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 04551067 ns5:FurnitureFittings 2024-11-01 2025-10-31 04551067 ns5:WithinOneYear 2025-10-31 04551067 ns5:WithinOneYear 2024-10-31 04551067 ns5:BetweenOneFiveYears 2025-10-31 04551067 ns5:BetweenOneFiveYears 2024-10-31 04551067 ns5:AllPeriods 2025-10-31 04551067 ns5:AllPeriods 2024-10-31 04551067 ns5:Secured 2025-10-31 04551067 ns5:Secured 2024-10-31

REGISTERED NUMBER: 04551067 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 October 2025 |

| for |

| Hook Mason Limited |

| Hook Mason Limited (Registered number: 04551067) |

Contents of the Financial Statements

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Hook Mason Limited |

Company Information

For The Year Ended 31 October 2025

| DIRECTOR: | C M Woodall

| REGISTERED OFFICE: | Studio 2

| Thorn Office Centre

| Rotherwas

| Hereford

| Herefordshire

| HR2 6JT

| REGISTERED NUMBER: | 04551067 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| BANKERS: | LLoyds TSB Plc

| 8 High Town

| Hereford

| HR1 2AE

| Hook Mason Limited (Registered number: 04551067) |

Abridged Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,597 |  | 2,902 |  |

1,597 |  | 2,902 |  |

CURRENT ASSETS

Debtors | 133,814 |  | 102,286 |  |

Cash at bank and in hand | 177,302 |  | 161,165 |  |

311,116 |  | 263,451 |  |

CREDITORS

Amounts falling due within one year | 118,709 |  | 90,561 |  |

NET CURRENT ASSETS | 192,407 |  | 172,890 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 194,004 |  | 175,792 |  |

CREDITORS

Amounts falling due after more than one year | - |  | 15,000 |  |

NET ASSETS | 194,004 |  | 160,792 |  |

CAPITAL AND RESERVES

Called up share capital | 667 |  | 667 |  |

Share premium | 495 |  | 495 |  |

Capital redemption reserve | 562 |  | 562 |  |

Retained earnings | 192,280 |  | 159,068 |  |

SHAREHOLDERS' FUNDS | 194,004 |  | 160,792 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| Hook Mason Limited (Registered number: 04551067) |

Abridged Balance Sheet - continued

31 October 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 31 October 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 7 July 2026 and were signed by:

C M Woodall - Director

| Hook Mason Limited (Registered number: 04551067) |

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Hook Mason 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 represents net invoiced services, excluding value added tax, together with attributable income on contracts which are incomplete at the year end but where the eventual outcome of those contracts can be reliably foreseen.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated 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.

| Equipment, fixtures and fittings | - | 10% on cost

| Hook Mason Limited (Registered number: 04551067) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Classification of financial liabilities

| 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.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors, and loans, are recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised at transaction price.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| Hook Mason Limited (Registered number: 04551067) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 8 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 37,500 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 37,500 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

| Hook Mason Limited (Registered number: 04551067) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 139,279 |  |

| DEPRECIATION

| At 1 November 2024 | 136,377 |  |

| Charge for year | 1,305 |  |

| At 31 October 2025 | 137,682 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,597 |  |

| At 31 October 2024 | 2,902 |  |

6. | LEASING AGREEMENTS

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Within one year | 16,981 |  | 16,981 |  |

| Between one and five years | 12,730 |  | 29,711 |  |

29,711 |  | 46,692 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.10.25 |  | 31.10.24

£ | £ |

| Other loans | 15,000 |  | 35,000 |  |