L.Hawkins & Sons Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 00673664 (England and Wales)
L.Hawkins & Sons Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
L.Hawkins & Sons Limited
Balance Sheet
As at 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
320,322
344,019
Current assets
Stock
60,487
22,621
Debtors
4
279,527
190,483
Cash at bank and in hand
439,592
489,865
779,606
702,969
Creditors: amounts falling due within one year
5
(102,663)
(104,063)
Net current assets
676,943
598,906
Total assets less current liabilities
997,265
942,925
Provisions for liabilities
(70,856)
(75,799)
Net assets
926,409
867,126
Capital and reserves
Called up share capital
6
6,300
6,300
Revaluation reserve
7
14,761
14,761
Profit and loss reserves
905,348
846,065
Total equity
926,409
867,126
L.Hawkins & Sons Limited
Balance Sheet (Continued)
As at 31 December 2025
Page 2

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 July 2026 and are signed on its behalf by:
Mr. C. Haynes
Director
Company Registration No. 00673664
L.Hawkins & Sons Limited
Notes to the Financial Statements
For the year ended 31 December 2025
Page 3
1
Accounting policies
Company information

L.Hawkins & Sons Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2a Highlands Road, Leatherhead, Surrey, KT22 8ND.

1.1
Accounting convention

These financial statements have been prepared in accordance with the provisions applicable to small companies regime, and in accordance with the provisions of FRS 102 Section 1A “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for the activities of funeral direction and stonemasonry. This represents the fair value of the consideration receivable for goods and services provided in the normal course of business net of VAT and trade discounts.

Turnover is recognised at the date the funeral is held or to the extent that stone works are complete, as this is when the company has fully satisfied its contractual obligations.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land
nil
Leasehold buildings
2% straight line
Plant and machinery
10% reducing balance
Fixtures, fittings & equipment
10% reducing balance
Computer equipment
33% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

L.Hawkins & Sons Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 4

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.5
Stock

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to their present location and condition.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instrument classified as other, or basic financial instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

L.Hawkins & Sons Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 5
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

The company makes contributions to a defined contribution scheme, the assets of the scheme being held separately from the assets of the company. The pension cost charge represents contributions payable to the scheme. One director was part of the money purchase scheme in the year (2024:1).

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
11
L.Hawkins & Sons Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 6
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
522,214
301,270
823,484
Disposals
-
0
(69,532)
(69,532)
At 31 December 2025
522,214
231,738
753,952
Depreciation and impairment
At 1 January 2025
217,974
261,491
479,465
Depreciation charged in the year
10,144
8,162
18,306
Eliminated in respect of disposals
-
0
(64,141)
(64,141)
At 31 December 2025
228,118
205,512
433,630
Carrying amount
At 31 December 2025
294,096
26,226
320,322
At 31 December 2024
304,240
39,779
344,019
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
105,090
104,755
Corporation tax recoverable
-
0
17,956
Other debtors
9,220
1,250
Prepayments and accrued income
165,217
66,522
279,527
190,483
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
64
Trade creditors
15,844
46,137
Corporation tax
21,759
-
0
Other taxation and social security
21,932
21,523
Other creditors
32,378
25,740
Accruals and deferred income
10,750
10,599
102,663
104,063
L.Hawkins & Sons Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 7
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
6,300
6,300
6,300
6,300
7
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
14,761
14,761

The revaluation reserve relates to a surplus on revaluation of freehold lan d.

8
Directors' transactions

During the year £77,417 (2024: £89,330) was paid to the directors of the company for their service to the company.

9
Parent company

The company is controlled by the trustees of Mr B Hawkins (deceased) by virtue of their shareholding in the company.

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