Hall Court Dinnington Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Hall Court Dinnington Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10910792 . The registered office is 1 St. Leonards Close, Dinnington, Sheffield, S25 2RL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class - Good Will

Amortisation method and rate - 10 years straight line

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Hall Court Dinnington Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. 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:

Leasehold	10 years straight line
Plant & Machinery	25% reducing balance method
Motor Vehicles	25% reducing balance method
Fixtures & Fittings	25% reducing balance method
Computer Equipment	25% reducing balance method

2.6. Leasing and Hire Purchase Contracts

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a

finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2.7. 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.

2.8. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Hall Court Dinnington Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2024: 32)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	689,811

As at 31 October 2025	689,811

Amortisation
As at 1 November 2024	482,837
Provided during the period	68,981

As at 31 October 2025	551,818

Net Book Value
As at 31 October 2025	137,993

As at 1 November 2024	206,974

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Hall Court Dinnington Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 November 2024	305,156	14,538	137,996	120,666
Additions	133,879	24,155	57,155	7,198

As at 31 October 2025	439,035	38,693	195,151	127,864

Depreciation
As at 1 November 2024	-	-	68,850	22,261
Provided during the period	-	3,827	25,263	26,193

As at 31 October 2025	-	3,827	94,113	48,454

Net Book Value
As at 31 October 2025	439,035	34,866	101,038	79,410

As at 1 November 2024	305,156	14,538	69,146	98,405


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	22,596	45,462	646,414
Additions	17,502	9,105	248,994

As at 31 October 2025	40,098	54,567	895,408

Depreciation
As at 1 November 2024	11,265	28,588	130,964
Provided during the period	3,107	5,666	64,056

As at 31 October 2025	14,372	34,254	195,020

Net Book Value
As at 31 October 2025	25,726	20,313	700,388

As at 1 November 2024	11,331	16,874	515,450

6. Stocks

	2025	2024
	£	£
Stock	96,774	70,670

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Hall Court Dinnington Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	63,857	31,570
Other debtors	31,192	9,534

	95,049	41,104
Due after more than one year
Other debtors	4,089	-

	99,138	41,104

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	86,417	93,186
Bank loans and overdrafts	60,754	38,450
Other loans	4,233	4,967
Other creditors	182,164	164,309
Taxation and social security	128,859	131,912

	462,427	432,824

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

	2025	2024
	£	£
Bank loans	434,269	386,380

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	42,297	24,297

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	21	21

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Hall Court Dinnington Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Financial Instruments

The company’s financial instruments comprise a loan, a credit card facility, and a mortgage. These instruments are used to finance the company’s operations and capital investments.

13. Credit Risk

Credit risk arises from the potential default of counterparties on their contractual obligations. The company’s exposure is limited to the carrying amounts of financial assets at the balance sheet date. The company monitors credit risk closely and maintains banking relationships with reputable financial institutions.

14. Liquidity Risk

Liquidity risk is the risk that the company may encounter difficulty in meeting its financial obligations as they fall due. The company manages this risk by maintaining adequate cash balances, actively monitoring cash flows, and ensuring that funding is available through committed credit facilities. The loan and mortgage are repayable in instalments, and management reviews payment schedules regularly to ensure timely servicing of debt.

15. Cash-flow Interest Rate Risk

The company is exposed to interest rate risk on its variable-rate borrowings, including the mortgage and credit card facility. The loan carries a fixed interest rate, mitigating risk on that portion. The impact of interest rate fluctuations on the company’s cash flows is monitored regularly, and management may consider refinancing options should market conditions change significantly.

The directors consider the company’s exposure to financial risks to be proportionate to the scale of its operations, and risk is managed through prudent financial planning and oversight.

16. Land and Buildings

Freehold

Included within the net book value of land and buildings above is £439,034.58 (2024 - £305,156) in respect of freehold land and buildings.

Leasehold

All costs relate to construction works done to convert a leased property into a vertinary practice. These costs hold no future value, as they form part of an unowned asset. Closing balance as at 31st October 2025 £38,693.00

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		137,993		206,974
Tangible Assets	5		700,388		515,450

			838,381		722,424
CURRENT ASSETS
Stocks	6	96,774		70,670
Debtors	7	99,138		41,104
Cash at bank and in hand		322,573		579,273

		518,485		691,047
Creditors: Amounts Falling Due Within One Year	8	(462,427 )		(432,824 )

NET CURRENT ASSETS (LIABILITIES)			56,058		258,223

TOTAL ASSETS LESS CURRENT LIABILITIES			894,439		980,647

Creditors: Amounts Falling Due After More Than One Year	9		(434,269 )		(386,380 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(42,297 )		(24,297 )

NET ASSETS			417,873		569,970

CAPITAL AND RESERVES
Called up share capital	11		21		21
Profit and Loss Account			417,852		569,949

SHAREHOLDERS' FUNDS			417,873		569,970