Company No: 11361358 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	354,390		331,491
		354,390		331,491
Current assets
Debtors
- due within one year	5	215,413		106,126
- due after more than one year	5	5,500		0
Cash at bank and in hand		86,236		102,807
		307,149		208,933
Creditors: amounts falling due within one year	6	( 248,564)		( 118,350)
Net current assets		58,585		90,583
Total assets less current liabilities		412,975		422,074
Creditors: amounts falling due after more than one year	7	( 73,327)		( 82,708)
Provision for liabilities		( 72,120)		( 72,793)
Net assets		267,528		266,573
Capital and reserves
Called-up share capital		1		1
Profit and loss account		267,527		266,572
Total shareholder's funds		267,528		266,573

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Hamilton Riley Limited (registered number: 11361358) were approved and authorised for issue by the Director. They were signed on its behalf by:

J Hamilton Director

07 August 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hamilton Riley Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 65 Allison Bank Geoffrey Watling Way, Norwich, NR1 1GW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Prior year adjustment

During the year, prior year comparative figures have been reclassified to improve consistency of presentation. Equipment hire costs of £65,626 have been reclassified from cost of sales to administrative expenses, and staff pension costs of £2,945 have been reclassified from administrative expenses to cost of sales in line with wages and salaries. These reclassifications have no net impact on the profit or loss.

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		7

4. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 April 2025	398,246		144,808		543,054
Additions	19,765		85,284		105,049
Disposals	0		( 48,905)		( 48,905)
At 31 March 2026	418,011		181,187		599,198
Accumulated depreciation
At 01 April 2025	143,549		68,014		211,563
Charge for the financial year	39,124		23,481		62,605
Disposals	0		( 29,360)		( 29,360)
At 31 March 2026	182,673		62,135		244,808
Net book value
At 31 March 2026	235,338		119,052		354,390
At 31 March 2025	254,697		76,794		331,491
Leased assets included above:
Net book value
At 31 March 2026	75,370		76,702		152,072
At 31 March 2025	152,871		63,217		216,088

5. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	159,417		85,403
Amounts owed by director	30,432		6,620
Prepayments	15,495		11,053
Other debtors	10,069		3,050
	215,413		106,126
Debtors: amounts falling due after more than one year
Other debtors	5,500		0

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,500		9,757
Trade creditors	161,687		16,693
Accruals	1,892		1,213
Corporation tax	10,482		4,176
Other taxation and social security	30,560		38,690
Obligations under finance leases and hire purchase contracts (secured)	35,338		41,169
Other creditors	6,105		6,652
	248,564		118,350

The hire purchase contracts are secured against the assets which they are funding.

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		2,743
Obligations under finance leases and hire purchase contracts (secured)	73,327		79,965
	73,327		82,708

The hire purchase contracts are secured against the assets which they are funding.

8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	2026		2025
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	793		624

9. Related party transactions

Transactions with the entity's director

At the year end the director owed the company £30,432 (2025: £6,620) this is shown within Amounts owed by directors. Amounts advanced to the director during the year amounted to £30,432, amount repaid in the year totalled to £6,620.