Registration number: 00638989

A. Hammond & Sons Limited

Contents

Company Information	1
Strategic Report	2
Directors' Report	3 to 4
Statement of Directors' Responsibilities	5
Independent Auditor's Report	6 to 8
Profit and Loss Account	9
Statement of Comprehensive Income	10
Balance Sheet	11
Statement of Changes in Equity	12
Statement of Cash Flows	13
Notes to the Financial Statements	14 to 24

A. Hammond & Sons Limited

Company Information

Directors

P L Hammond BSc (Hons) C Eaton BSc (Hons) M P Caldwell BA (Hons), FCA B J Hobley

Registered office

Worton House Church Street Sturminster Newton Dorset United Kingdom DT10 1DB

Auditors

ML Audit LLP Statutory AuditorsMotivo House Bluebell Road Yeovil BA20 2FG

A. Hammond & Sons Limited

Strategic Report for the Year Ended 31 October 2025

The directors present their strategic report for the year ended 31 October 2025.

Principal activity

The principal activity of the company is that of a building contractor.

Fair review of the business

During 1925 the business of Albert Hammond Carpenter & Joiner was established in premises in the Market Square, Sturminster Newton with a workshop and yard at the end of what is now the Church Street car park. Albert’s five sons gradually joined the expanding business, which by the outbreak of the Second World War in 1939 was trading as A Hammond & Sons Builders, Decorators, Carpenters & Joiners. By 1949 they had relocated to the current office in Church Street. A Hammond & Sons Ltd was incorporated on 7th October 1959 and is now managed by the third generation of the family.

A Hammond & Sons Ltd's principal objective is to provide excellent service, working collaboratively with clients to achieve successful project completions that exceed their expectations. During the year ending 31 October 2025 the company has been successful in increasing turnover working in both new build and refurbishment projects.

The company's key financial and other performance indicators during the year were as follows:

	Unit	2025	2024
Turnover	£	19,044,769	14,955,310
Gross profit margin	%	14	14

Principal risks and uncertainties

The company has adequate facilities to meet short term fluctuations in cash flow. The business is usually profitable and is well established. Due to the prudent financial management of the directors, cash flow is well managed. The directors have reviewed the supply chains, key customers and the capital resources available and consider that the company has adequate resources in place to continue trading.

The directors recognise that good quality staff are one of the company’s greatest assets and therefore continue to invest in training and other measures so that staff retention is excellent. The company has achieved and maintains its ISO 90001 accreditation. We are proud that the quality of work that we produce enables us to fully meet and often exceed the needs and aspirations of our clients.

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:
 

......................................... P L Hammond BSc (Hons) Director

A. Hammond & Sons Limited

Directors' Report for the Year Ended 31 October 2025

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors of the company

The directors who held office during the year were as follows:

P L Hammond BSc (Hons)

C Eaton BSc (Hons)

M P Caldwell BA (Hons), FCA

B J Hobley

Financial instruments

Objectives and policies

The directors are responsible for monitoring financial risk. Appropriate policies have been developed and implemented to identify, evaluate and manage the key risks.

Price risk, credit risk, liquidity risk and cash flow risk

a) Price risk - The company is exposed to price risk as a result of its operations. However, given the size of the company's operations, the costs of managing exposure to price risk exceed any potential benefits. The directors will revisit the appropriateness of this policy should the company's operations change in size or nature. The company has no exposures to equity securities price risk as it holds no listed or other equity investments.

b) Credit risk - The company has implemented policies that require appropriate credit checks on potential customers before sales are made. Credit customers are subject to limits which are determined and reassessed by the directors.

c) Liquidity risk - Trade creditors' liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.

d) Interest rate cash flow risk - The company has no interest bearing liabilities and therefore this is not considered to be a risk at this time.

Future developments

We have a strong order book for 2026 and hope to responsibly improve upon our growth.

Directors' liabilities

There is, in place third party indemnity provisions in force for the benefit of the directors and officers of the company.

A. Hammond & Sons Limited

Directors' Report for the Year Ended 31 October 2025

Disclosure of information to the auditors

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.

Reappointment of auditors

The auditors ML Audit LLP are deemed to be reappointed under section 487(2) of the Companies Act 2006.

Approved by the Board on 13 July 2026 and signed on its behalf by:

P L Hammond BSc (Hons) Director

A. Hammond & Sons Limited

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

A. Hammond & Sons Limited

Independent Auditor's Report to the Members of A. Hammond & Sons Limited

Opinion

We have audited the financial statements of A. Hammond & Sons Limited (the 'company') for the year ended 31 October 2025, which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

•	give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;
•	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
•	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements were authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

A. Hammond & Sons Limited

Independent Auditor's Report to the Members of A. Hammond & Sons Limited

We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

•	the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

•	the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

•	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
•	the financial statements are not in agreement with the accounting records and returns; or
•	certain disclosures of directors' remuneration specified by law are not made; or
•	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

•	obtained an understanding of the nature of the industry and sector, including the legal and regulatory framework that the company operates in and how the company is complying with the legal and regulatory framework;

A. Hammond & Sons Limited

Independent Auditor's Report to the Members of A. Hammond & Sons Limited

•	inquired of management, and those charged with governance, about their own identification and assessment of the risks or irregularities, including known and actual, suspected or alleged instances of fraud;

•	discussed matters about non-compliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud; and

•	reviewed journals processed in the accounting system to identify any that were not consistent with our understanding or expectations of the business or represented unusual transactions not entered into in the normal course of business.

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

A further description of our responsibilities is available on the FRC’s website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/descript
ion-of-the-auditor%E2%80%99s-responsibilities-for.
This description forms part of our auditor’s report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

......................................
Mr Robert Cadwallader (Senior Statutory Auditor)
For and on behalf of ML Audit LLP, Statutory Auditor
Motivo House
Bluebell Road
Yeovil
BA20 2FG

13 July 2026

A. Hammond & Sons Limited

Profit and Loss Account for the Year Ended 31 October 2025

	Note	2025 £	2024 £
Turnover	3	19,044,769	14,955,310
Cost of sales		(16,356,266)	(12,834,469)
Gross profit		2,688,503	2,120,841
Administrative expenses		(2,024,341)	(1,709,779)
Other operating income	4	73,176	62,819
Operating profit	5	737,338	473,881
Other interest receivable and similar income	6	24,443	76,405
Profit before tax		761,781	550,286
Tax on profit	10	(190,483)	(137,997)
Profit for the financial year		571,298	412,289

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

A. Hammond & Sons Limited

Statement of Comprehensive Income for the Year Ended 31 October 2025

	2025 £	2024 £
Profit for the year	571,298	412,289
Total comprehensive income for the year	571,298	412,289

A. Hammond & Sons Limited

(Registration number: 00638989)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	11	2,201,998	2,171,253
Investment property	12	965,000	965,000
		3,166,998	3,136,253
Current assets
Stocks	13	218,255	188,140
Debtors	14	4,279,820	3,248,636
Cash at bank and in hand	15	2,825,880	2,364,084
		7,323,955	5,800,860
Creditors: Amounts falling due within one year	16	(3,641,745)	(2,527,276)
Net current assets		3,682,210	3,273,584
Total assets less current liabilities		6,849,208	6,409,837
Provisions for liabilities	17	(74,414)	(56,341)
Net assets		6,774,794	6,353,496
Capital and reserves
Called up share capital	19	4,500	4,500
Capital redemption reserve		500	500
Revaluation reserve		358,900	368,600
Other reserves		133,132	133,132
Profit and loss account		6,277,762	5,846,764
Total equity		6,774,794	6,353,496

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:
 

P L Hammond BSc (Hons) Director