REGISTERED NUMBER: 14776274 (England and Wales)

Hinkson Homes Limited

Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B B Hinkson

SECRETARY:

Miss C J Spencer

REGISTERED OFFICE:

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

REGISTERED NUMBER:

14776274 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

FIXED ASSETS

Tangible assets

4

22,223

17,151

CURRENT ASSETS

Debtors

5

59,246

22,030

Cash at bank

7,514

44,231

66,760

66,261

CREDITORS

Amounts falling due within one year

6

32,887

38,253

NET CURRENT ASSETS

33,873

28,008

TOTAL ASSETS LESS CURRENT LIABILITIES

56,096

45,159

PROVISIONS FOR LIABILITIES

4,351

3,624

NET ASSETS

51,745

41,535

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

51,735

41,525

51,745

41,535

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

B B Hinkson - Director

1.	STATUTORY INFORMATION

Hinkson Homes 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

2,172

2,089

25,260

29,521

Additions

1,992

-

10,000

11,992

At 30 April 2026

4,164

2,089

35,260

41,513

DEPRECIATION

At 1 May 2025

499

820

11,051

12,370

Charge for year

550

318

6,052

6,920

At 30 April 2026

1,049

1,138

17,103

19,290

NET BOOK VALUE

At 30 April 2026

3,115

951

18,157

22,223

At 30 April 2025

1,673

1,269

14,209

17,151

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

22,644

2,430

Other debtors

34,544

18,923

Prepayments and accrued income

2,058

677

59,246

22,030

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,923

9,432

UK corporation tax

10,605

14,743

Tax and social security costs

-

712

Directors' current accounts

12,375

11,602

Accruals and deferred income

1,984

1,764

32,887

38,253