Company registration number 00328277 (England and Wales)
W J HATT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
W J HATT LIMITED
COMPANY INFORMATION
Directors
Mr O Hatt
Mrs O Hatt
Secretary
Mrs O Hatt
Company number
00328277
Registered office
Fox Covert Farm
Goring Heath
Reading
Berkshire
RG8 7SL
Accountants
Ellacotts LLP
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
W J HATT LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
W J HATT LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF W J HATT LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of W J Hatt Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of W J Hatt Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of W J Hatt Limited and state those matters that we have agreed to state to the Board of Directors of W J Hatt Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W J Hatt Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that W J Hatt Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of W J Hatt Limited. You consider that W J Hatt Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of W J Hatt Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ellacotts LLP
Chartered Accountants
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
Date:
23 July 2026
W J HATT LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
276,022
242,735
Current assets
Stocks
28,250
26,940
Debtors
5
74,179
78,889
Cash at bank and in hand
172,637
219,446
275,066
325,275
Creditors: amounts falling due within one year
6
(73,635)
(109,937)
Net current assets
201,431
215,338
Total assets less current liabilities
477,453
458,073
Provisions for liabilities
(65,964)
(52,842)
Net assets
411,489
405,231
Capital and reserves
Called up share capital
8
3,005
3,005
Share premium account
3,903
3,903
Profit and loss reserves
404,581
398,323
Total equity
411,489
405,231
W J HATT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 3 -

For the financial year ended 31 March 2026 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 23 July 2026 and are signed on its behalf by:
Mr O Hatt
Mrs O Hatt
Director
Director
Company registration number 00328277 (England and Wales)
W J HATT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

W J Hatt Limited is a private company limited by shares incorporated in England and Wales. The registered office is Fox Covert Farm, Goring Heath, Reading, Berkshire, RG8 7SL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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:

Plant and equipment
10% & 25% reducing balance
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
Stocks

Stocks are 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 stocks to their present location and condition.

1.5
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.

1.6
Taxation

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

W J HATT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
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.

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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
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.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss 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 s asset are consumed.

1.10
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

W J HATT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
2
Employees

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

2026
2025
Number
Number
Total
6
6
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
19,967
43,616
Deferred tax
Origination and reversal of timing differences
13,122
1,224
Total tax charge
33,089
44,840
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2025
675,379
213,360
888,739
Additions
95,030
31,500
126,530
Disposals
(38,500)
(35,694)
(74,194)
At 31 March 2026
731,909
209,166
941,075
Depreciation and impairment
At 1 April 2025
493,807
152,197
646,004
Depreciation charged in the year
65,787
21,850
87,637
Eliminated in respect of disposals
(38,157)
(30,431)
(68,588)
At 31 March 2026
521,437
143,616
665,053
Carrying amount
At 31 March 2026
210,472
65,550
276,022
At 31 March 2025
181,572
61,163
242,735
W J HATT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
67,475
76,534
Other debtors
6,704
2,355
74,179
78,889
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
24,801
22,772
Corporation tax
19,967
43,616
Other taxation and social security
8,962
18,419
Other creditors
19,905
25,130
73,635
109,937
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Accelerated capital allowances
65,964
52,842
2026
Movements in the year:
£
Liability at 1 April 2025
52,842
Charge to profit or loss
13,122
Liability at 31 March 2026
65,964
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3,000
3,000
3,000
3,000
A of £1 each
5
5
5
5
3,005
3,005
3,005
3,005
W J HATT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Within one year
18,480
18,480
Between two and five years
55,440
73,920
In over five years
-
0
-
0
73,920
92,400
10
Parent company

100% of the issued share capital of the company is owned by O. Hatt Holdings Ltd.

2026-03-31 2025-04-01 false false false 23 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr O Hatt Mrs O Hatt Mrs O Hatt 00328277 2025-04-01 2026-03-31 00328277 bus:Director1 2025-04-01 2026-03-31 00328277 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 00328277 bus:CompanySecretary1 2025-04-01 2026-03-31 00328277 bus:Director2 2025-04-01 2026-03-31 00328277 bus:RegisteredOffice 2025-04-01 2026-03-31 00328277 2026-03-31 00328277 2025-03-31 00328277 core:PlantMachinery 2026-03-31 00328277 core:MotorVehicles 2026-03-31 00328277 core:PlantMachinery 2025-03-31 00328277 core:MotorVehicles 2025-03-31 00328277 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 00328277 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 00328277 core:CurrentFinancialInstruments 2026-03-31 00328277 core:CurrentFinancialInstruments 2025-03-31 00328277 core:ShareCapital 2026-03-31 00328277 core:ShareCapital 2025-03-31 00328277 core:SharePremium 2026-03-31 00328277 core:SharePremium 2025-03-31 00328277 core:RetainedEarningsAccumulatedLosses 2026-03-31 00328277 core:RetainedEarningsAccumulatedLosses 2025-03-31 00328277 core:ShareCapitalOrdinaryShareClass1 2026-03-31 00328277 core:ShareCapitalOrdinaryShareClass1 2025-03-31 00328277 core:ShareCapitalOrdinaryShareClass2 2026-03-31 00328277 core:ShareCapitalOrdinaryShareClass2 2025-03-31 00328277 core:ShareCapitalOrdinaryShares 2026-03-31 00328277 core:ShareCapitalOrdinaryShares 2025-03-31 00328277 core:PlantMachinery 2025-04-01 2026-03-31 00328277 core:MotorVehicles 2025-04-01 2026-03-31 00328277 2024-04-01 2025-03-31 00328277 core:UKTax 2025-04-01 2026-03-31 00328277 core:UKTax 2024-04-01 2025-03-31 00328277 core:PlantMachinery 2025-03-31 00328277 core:MotorVehicles 2025-03-31 00328277 2025-03-31 00328277 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 00328277 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 00328277 bus:OrdinaryShareClass1 2026-03-31 00328277 bus:OrdinaryShareClass1 2025-03-31 00328277 bus:OrdinaryShareClass2 2026-03-31 00328277 bus:OrdinaryShareClass2 2025-03-31 00328277 bus:AllOrdinaryShares 2026-03-31 00328277 bus:AllOrdinaryShares 2025-03-31 00328277 core:WithinOneYear 2026-03-31 00328277 core:WithinOneYear 2025-03-31 00328277 core:BetweenTwoFiveYears 2026-03-31 00328277 core:BetweenTwoFiveYears 2025-03-31 00328277 core:MoreThanFiveYears 2026-03-31 00328277 core:MoreThanFiveYears 2025-03-31 00328277 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00328277 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00328277 bus:FRS102 2025-04-01 2026-03-31 00328277 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 00328277 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP