Company Registration No. 15068024 (England and Wales)
Hampshire Custom Alloys Limited
Unaudited accounts
for the year ended 31 March 2026
Hampshire Custom Alloys Limited
Unaudited accounts
Contents
Hampshire Custom Alloys Limited
Company Information
for the year ended 31 March 2026
Directors
Mr A J Poyser
Mrs T Poyser
Mr J B Poyser
Company Number
15068024 (England and Wales)
Registered Office
Unit 6, Kingsway
Walworth Industrial Estate
Andover
Hampshire
SP10 5LQ
England
Accountants
Continuity Finance
95 Brownhill Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FH
Hampshire Custom Alloys Limited
Statement of financial position
as at 31 March 2026
Called up share capital not paid
-
30
Tangible assets
36,884
16,284
Cash at bank and in hand
16,162
26,561
Creditors: amounts falling due within one year
(12,407)
(15,760)
Net current assets
11,549
12,657
Total assets less current liabilities
58,433
38,971
Creditors: amounts falling due after more than one year
(12,934)
-
Provisions for liabilities
Deferred tax
(7,008)
(3,094)
Called up share capital
40
30
Profit and loss account
38,451
35,847
Shareholders' funds
38,491
35,877
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by
Mr J B Poyser
Director
Company Registration No. 15068024
Hampshire Custom Alloys Limited
Notes to the Accounts
for the year ended 31 March 2026
Hampshire Custom Alloys Limited is a private company, limited by shares, registered in England and Wales, registration number 15068024. The registered office is Unit 6, Kingsway, Walworth Industrial Estate, Andover, Hampshire, SP10 5LQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value of services net of VAT provided under contracts to the extent that there is a right to consideration and is recorded at the value of consideration due. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when goods are delivered to customers and legal title has passed.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
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 payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Hampshire Custom Alloys Limited
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
19,558
-
19,558
At 31 March 2026
19,558
28,195
47,753
At 1 April 2025
3,274
-
3,274
Charge for the year
4,071
3,524
7,595
At 31 March 2026
7,345
3,524
10,869
At 31 March 2026
12,213
24,671
36,884
At 31 March 2025
16,284
-
16,284
5
Investments
Other investments
Valuation at 1 April 2025
10,000
Valuation at 31 March 2026
10,000
Investments made in the year represent unlisted investments.
Amounts falling due within one year
Hampshire Custom Alloys Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
5,174
-
Taxes and social security
3,471
11,362
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
12,934
-
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).