T E Hughes & Son Ltd - Filleted accounts

Registered number

01035777

T E Hughes & Son Ltd

Filleted Accounts

31 December 2025

Registered number:		01035777
T E Hughes & Son Ltd
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		40,236			52,666

Current assets
Stocks		85,620			81,606
Debtors	4	264,419			284,002
Cash at bank and in hand		107,881			87,355
		457,920			452,963

Creditors: amounts falling due within one year	5	(243,444)			(271,866)

Net current assets			214,476			181,097

Total assets less current liabilities			254,712			233,763

Creditors: amounts falling due after more than one year	6		(9,073)			(18,584)

Provisions for liabilities			(8,601)			(11,193)


Net assets			237,038			203,986

Capital and reserves
Called up share capital			5,015			5,015
Profit and loss account			232,023			198,971

Shareholders' funds			237,038			203,986

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David Hughes
Director
Approved by the board on 11 August 2026

T E Hughes & Son Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% reducing balance
	Motor vehicles			25% reducing balance
	Computer equipment			33% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
	Debtors

	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					14		15


3	Tangible fixed assets
		Computer equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	7,504		7,528		91,828		106,860
	Additions	773		-		-		773
	At 31 December 2025	8,277		7,528		91,828		107,633

	Depreciation
	At 1 January 2025	4,264		2,773		47,157		54,194
	Charge for the year	1,326		711		11,166		13,203
	At 31 December 2025	5,590		3,484		58,323		67,397

	Net book value
	At 31 December 2025	2,687		4,044		33,505		40,236
	At 31 December 2024	3,240		4,755		44,671		52,666

4	Debtors					2025		2024
£							£

	Trade debtors					264,419		284,002


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,167		10,000
	Obligations under finance lease and hire purchase contracts					5,344		5,344
	Trade creditors					107,321		109,776
	Corporation tax					35,195		15,594
	Other taxes and social security					50,211		49,368
	Director's loan accounts					25,913		53,229
	Credit card balances					(496)		-
	Other creditors					(195)		129
	Accruals					15,984		28,426
						243,444		271,866


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		4,167
	Obligations under finance lease and hire purchase contracts					9,073		14,417
						9,073		18,584


7	Pension commitments

	The company operates a self administered money purchase scheme for certain employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and this amounted to £2,760 (2024 £2,760).


8	Related party transactions
				2025		2024

	David Tecwyn Hughes
	Director
	Dividends paid during the year			12,000		12,000
	Amounts due to related party at the balance sheet date			24,498		27,087

	Nicholas Adam Davies
	Director
	Dividends paid during the year			20,000		24,000
	Amounts due to related party at the balance sheet date			-		18,907

	Keith Michael Ryan
	Director
	Dividends paid during the year			24,000		24,000
	Amounts due to related party at the balance sheet date			1,414		7,236

9	Controlling party

	The company is controlled by the directors, who taking into account family interests, also hold the majority of the issued shares in the company.


10	Other information

	T E Hughes & Son Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	33 Old Chester Road
	Great Sutton
	Ellesmere Port
	Cheshire
	CH66 3NZ