REGISTERED NUMBER: 03561702 (England and Wales)

R.M. HOCKEY & SON LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G R Hockey

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

03561702 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

137,156

137,030

CURRENT ASSETS

Stocks

2,109

2,449

Debtors

5

8,863

22,268

Cash at bank

3,802

2,112

14,774

26,829

CREDITORS

Amounts falling due within one year

6

213,402

224,966

NET CURRENT LIABILITIES

(198,628

)

(198,137

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(61,472

)

(61,107

)

CREDITORS

Amounts falling due after more than one year

7

90,956

136,174

NET LIABILITIES

(152,428

)

(197,281

)

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

(152,628

)

(197,481

)

SHAREHOLDERS' FUNDS

(152,428

)

(197,281

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th July 2026 and were signed by:

G R Hockey - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

1% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1st December 2024

148,769

66,056

1,165

Additions

-

3,999

-

Disposals

-

(2,194

)

-

At 30th November 2025

148,769

67,861

1,165

DEPRECIATION

At 1st December 2024

27,286

51,650

1,115

Charge for year

1,488

3,134

10

Eliminated on disposal

-

(2,126

)

-

At 30th November 2025

28,774

52,658

1,125

NET BOOK VALUE

At 30th November 2025

119,995

15,203

40

At 30th November 2024

121,483

14,406

50

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st December 2024

17,971

8,519

242,480

Additions

1,300

350

5,649

Disposals

(17,971

)

(251

)

(20,416

)

At 30th November 2025

1,300

8,618

227,713

DEPRECIATION

At 1st December 2024

17,618

7,781

105,450

Charge for year

242

135

5,009

Eliminated on disposal

(17,618

)

(158

)

(19,902

)

At 30th November 2025

242

7,758

90,557

NET BOOK VALUE

At 30th November 2025

1,058

860

137,156

At 30th November 2024

353

738

137,030

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,059

15,825

Prepayments

3,804

6,443

8,863

22,268

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,551

47,320

Trade creditors

5,410

16,934

Social security and other taxes

1,283

899

VAT

5,630

2,650

Other creditors

-

357

Directors' current accounts

195,194

153,494

Accrued expenses

3,334

3,312

213,402

224,966

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-5 years

-

45,323

Other creditors

90,956

90,851

90,956

136,174

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

9.	RELATED PARTY DISCLOSURES

At the year end the balance due to R.H.L. Activities Limited was £90,956 (2024 - £90,851), this balance is included within creditors falling due outside one year.

There is also a balance of £284 included in trade debtors relating to R.H.L Activities Limited

The above transactions are related due to a common directorship.

10.	GOING CONCERN

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis preparing its financial statements.