REGISTERED NUMBER: 04457480 (England and Wales)

Abridged Financial Statements

for the Period 1st October 2024 to 31st March 2026

for

David Hoult Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D L Hoult

REGISTERED OFFICE:

6 Pierpoint Street

Worcester

Worcestershire

WR1 1TA

REGISTERED NUMBER:

04457480 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,779

15,010

3,779

15,010

CURRENT ASSETS

Stocks

3,800

4,500

Debtors

36

2,421

Cash at bank and in hand

17,155

22,614

20,991

29,535

CREDITORS

Amounts falling due within one year

17,025

32,488

NET CURRENT ASSETS/(LIABILITIES)

3,966

(2,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,745

12,057

CREDITORS

Amounts falling due after more than one year

-

(10,506

)

PROVISIONS FOR LIABILITIES

(700

)

(1,433

)

NET ASSETS

7,045

118

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,044

117

SHAREHOLDERS' FUNDS

7,045

118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th July 2026 and were signed by:

D L Hoult - Director

1.	STATUTORY INFORMATION

David Hoult 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 from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on reducing balance, 15% on reducing balance and 10% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

OPERATING LEASES

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

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st October 2024

and 31st March 2026

18,500

AMORTISATION

At 1st October 2024

and 31st March 2026

18,500

NET BOOK VALUE

At 31st March 2026

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st October 2024

95,119

Additions

661

Disposals

(84,118

)

At 31st March 2026

11,662

DEPRECIATION

At 1st October 2024

80,109

Charge for period

1,139

Eliminated on disposal

(73,365

)

At 31st March 2026

7,883

NET BOOK VALUE

At 31st March 2026

3,779

At 30th September 2024

15,010