Hodgson Estates Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09605021

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,958		6,677
Investment Properties	5		1,844,972		1,783,972
Investments	6		113,700		113,700

			1,964,630		1,904,349
CURRENT ASSETS
Stocks	7	371,957		371,957
Debtors	8	96,804		83,066
Cash at bank and in hand		43,571		42,294

		512,332		497,317
Creditors: Amounts Falling Due Within One Year	9	(146,219 )		(128,086 )

NET CURRENT ASSETS (LIABILITIES)			366,113		369,231

TOTAL ASSETS LESS CURRENT LIABILITIES			2,330,743		2,273,580

Creditors: Amounts Falling Due After More Than One Year	10		-		(4,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(27,786 )		(27,786 )

NET ASSETS			2,302,957		2,241,127

CAPITAL AND RESERVES
Called up share capital	11		2,000,000		2,000,000
Share premium account			94,414		94,414
Revaluation reserve	12		179,455		118,455
Profit and Loss Account			29,088		28,258

SHAREHOLDERS' FUNDS			2,302,957		2,241,127

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Hodgson Estates Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C J Hodgson

Director

28/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hodgson Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09605021 . The registered office is 28 Carre Street, Sleaford, Lincolnshire, NG34 7TR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

10% on WDV

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Hodgson Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 November 2024	14,563

As at 31 October 2025	14,563

Depreciation
As at 1 November 2024	7,886
Provided during the period	719

As at 31 October 2025	8,605

Net Book Value
As at 31 October 2025	5,958

As at 1 November 2024	6,677

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	1,783,972
Revaluations	61,000

As at 31 October 2025	1,844,972

6. Investments

	Subsidiaries	Associates	Unlisted	Total
	£	£	£	£
Cost or Valuation
As at 1 November 2024	1,000	110,000	2,700	113,700

As at 31 October 2025	1,000	110,000	2,700	113,700

Provision
As at 1 November 2024	-	-	-	-

As at 31 October 2025	-	-	-	-

Net Book Value
As at 31 October 2025	1,000	110,000	2,700	113,700

As at 1 November 2024	1,000	110,000	2,700	113,700

7. Stocks

	2025	2024
	£	£
Work in progress	371,957	371,957

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Hodgson Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,467	19,582
Amounts recoverable on contracts	10,269	10,269
Other debtors	21,499	20,735

	59,235	50,586
Due after more than one year
Amounts owed by group undertakings	4,150	4,150
Amounts owed by participating interests	33,419	28,330

	37,569	32,480

	96,804	83,066

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,853	65
Bank loans and overdrafts	4,666	8,000
Other creditors	132,878	118,595
Taxation and social security	1,822	1,426

	146,219	128,086

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	4,667

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,000,000	2,000,000

12. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 November 2024	94,414	118,455	28,258
Profit for the year and total comprehensive income	-	-	61,830

Transfer from revaluation reserve	-	-	(61,000)
Transfer to/from Profit & Loss Account	-	61,000	-

As at 31 October 2025	94,414	179,455	29,088

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