REGISTERED NUMBER: 00244358 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2025

FOR

H.J. PAINTIN LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

R D Paintin

Mrs S E Paintin

Miss S E Paintin

Miss R A Paintin

M D Paintin

SECRETARY:

Mrs S E Paintin

REGISTERED OFFICE:

43 High Street

Linton

Cambridge

CB21 4HS

REGISTERED NUMBER:

00244358 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H.J. Paintin Limited for the year ended 31 October 2025 which comprise the Income Statement, Statement of Financial Position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of H.J. Paintin Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H.J. Paintin Limited and state those matters that we have agreed to state to the Board of Directors of H.J. Paintin Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that H.J. Paintin 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 H.J. Paintin Limited. You consider that H.J. Paintin 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 H.J. Paintin 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 financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

8 July 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

682,970

533,771

682,970

533,771

CURRENT ASSETS

Stocks

6

141,214

129,593

Debtors

7

146,456

135,951

Cash at bank and in hand

48,079

16,969

335,749

282,513

CREDITORS

Amounts falling due within one year

8

340,700

299,522

NET CURRENT LIABILITIES

(4,951

)

(17,009

)

TOTAL ASSETS LESS CURRENT LIABILITIES

678,019

516,762

CREDITORS

Amounts falling due after more than one year

9

(183,977

)

(104,236

)

PROVISIONS FOR LIABILITIES

10

(1,450

)

(1,450

)

NET ASSETS

492,592

411,076

CAPITAL AND RESERVES

Called up share capital

11

12,200

12,200

Capital redemption reserve

12

12,200

12,200

Retained earnings

12

468,192

386,676

SHAREHOLDERS' FUNDS

492,592

411,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

R D Paintin - Director

Mrs S E Paintin - Director

1.	STATUTORY INFORMATION

H.J. Paintin 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 comprises the value of goods and services supplied by the company, net of Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of two 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

Stocks and work in progress have been valued at the lower of cost and net realisable value; in respect of work in progress cost includes a relevant proportion of overheads according to the stage of completion.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

5,581

AMORTISATION

At 1 November 2024

and 31 October 2025

5,581

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

Plant

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

452,819

245,217

787,104

1,485,140

Additions

-

1,992

190,700

192,692

Disposals

-

(2,145

)

(238,734

)

(240,879

)

At 31 October 2025

452,819

245,064

739,070

1,436,953

DEPRECIATION

At 1 November 2024

-

208,651

742,718

951,369

Charge for year

-

10,107

30,485

40,592

Eliminated on disposal

-

(1,838

)

(236,140

)

(237,978

)

At 31 October 2025

-

216,920

537,063

753,983

NET BOOK VALUE

At 31 October 2025

452,819

28,144

202,007

682,970

At 31 October 2024

452,819

36,566

44,386

533,771

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

295,383

Additions

190,700

At 31 October 2025

486,083

DEPRECIATION

At 1 November 2024

225,713

Charge for year

5,510

At 31 October 2025

231,223

NET BOOK VALUE

At 31 October 2025

254,860

At 31 October 2024

69,670

6.

STOCKS

2025

2024

£

£

Stocks

26,881

24,938

Work-in-progress

114,333

104,655

141,214

129,593

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

118,535

109,428

Other debtors

2,913

4,749

Directors' current accounts

5,463

471

VAT

-

1,301

Prepayments and accrued income

19,545

20,002

146,456

135,951

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,316

20,316

Other loans

7,000

7,000

Other Loans 2-5 years

-

7,000

Hire purchase contracts

40,092

-

Trade creditors

119,796

134,560

Corporation tax

-

152

Social security and other taxes

17,586

15,009

VAT

1,227

-

Accruals and deferred income

134,683

115,485

340,700

299,522

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

80,556

104,236

Hire purchase contracts

103,421

-

183,977

104,236

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,450

1,450

Deferred

tax

£

Balance at 1 November 2024

1,450

Balance at 31 October 2025

1,450

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

12,200

Ordinary

£1

12,200

12,200

12.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 November 2024

386,676

12,200

398,876

Profit for the year

81,516

-

81,516

At 31 October 2025

468,192

12,200

480,392

13.	RELATED PARTY DISCLOSURES

During the year dividends totalling £nil were paid to Mr R D Paintin a director of the company (2023 £6,000).

14.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr R D Paintin by virtue of his ownership of 100% of the issued share capital in the company.