Registration number: 14105450

David Hopkinson Investments Limited

(Registration number: 14105450)

Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	3	1,125,000	1,125,000
Current assets
Debtors	4	988,492	1,529,899
Cash at bank and in hand		201,156	41,980
		1,189,648	1,571,879
Creditors: Amounts falling due within one year	5	(461,219)	(624,199)
Net current assets		728,429	947,680
Total assets less current liabilities		1,853,429	2,072,680
Provisions for liabilities		(100,712)	(98,038)
Net assets		1,752,717	1,974,642
Capital and reserves
Called up share capital		50	50
Revaluation reserve	6	316,486	319,157
Retained earnings		1,436,181	1,655,435
Shareholders' funds		1,752,717	1,974,642

For the financial year ending 31 October 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

David Hopkinson Investments Limited

(Registration number: 14105450)

Balance Sheet as at 31 October 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 21 July 2026 and signed on its behalf by:
 

.........................................

Richard David Hopkinson

Director

David Hopkinson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	Accounting policies

Statutory information

David Hopkinson Investments Limited is a private company, limited by shares, domiciled in England and Wales, company number 14105450. The registered office is at Common Farm, Thorpe Audlin, Nr Pontefract, WF8 3HE.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

David Hopkinson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

3	Investment properties

	2025 £
At 1 November 2024	1,125,000
At 31 October 2025	1,125,000

A valuation was undertaken at 31 October 2023 by an independent RICS qualified valuer, SMC Brownhill Vickers. The directors believe that this still reflects the fair value of the property.

4

Debtors

	2025 £	2024 £
Trade debtors	258,840	302,965
Amounts owed by related parties	729,602	1,214,551
Other debtors	50	12,383
	988,492	1,529,899

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	6,746	-
Taxation and social security	142,674	412,022
Accruals and deferred income	124,979	25,356
Other creditors	186,820	186,821
	461,219	624,199

David Hopkinson Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

6

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Fair value reserve £	Total £
At 1 November 2024	319,157	319,157
Deferred Tax	(2,671)	(2,671)
At 31 October 2025	316,486	316,486