REGISTERED NUMBER: 11100914 (England and Wales)

B.R. Hodgson Framing Ltd

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Dempster

D P Parsons

M J Grant

SECRETARY:

M J Grant

REGISTERED OFFICE:

Ground Floor Unit 3

West Point Row, Great Park Road

Bradley Stoke

Bristol

BS32 4QG

REGISTERED NUMBER:

11100914 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

8,319

14,596

CURRENT ASSETS

Debtors

5

1,685,693

837,317

Cash at bank

320,968

257,066

2,006,661

1,094,383

CREDITORS

Amounts falling due within one year

6

1,764,472

901,136

NET CURRENT ASSETS

242,189

193,247

TOTAL ASSETS LESS CURRENT LIABILITIES

250,508

207,843

CREDITORS

Amounts falling due after more than one year

7

(44,444

)

(18,751

)

PROVISIONS FOR LIABILITIES

(2,080

)

(3,649

)

NET ASSETS

203,984

185,443

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

203,884

185,343

SHAREHOLDERS' FUNDS

203,984

185,443

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

M J Grant - Director

1.	STATUTORY INFORMATION

B.R. Hodgson Framing Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Construction costs

When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

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

-

33% on cost and 15% on reducing balance

Motor vehicles

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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

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 year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

4,227

67,995

72,222

Disposals

(1,369

)

(14,127

)

(15,496

)

At 31 October 2025

2,858

53,868

56,726

DEPRECIATION

At 1 November 2024

2,760

54,866

57,626

Charge for year

732

4,333

5,065

Eliminated on disposal

(1,064

)

(13,220

)

(14,284

)

At 31 October 2025

2,428

45,979

48,407

NET BOOK VALUE

At 31 October 2025

430

7,889

8,319

At 31 October 2024

1,467

13,129

14,596

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

172,770

95,472

Amounts recoverable on contract

1,360,510

691,442

Other debtors

152,413

50,403

1,685,693

837,317

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,304,340

390,970

Amounts owed to participating interests

237,172

253,810

Taxation and social security

100,745

185,770

Other creditors

122,215

70,586

1,764,472

901,136

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

44,444

18,751

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100