Hampsons Plant World Ltd - Filleted accounts

Registered number

02520637

Hampsons Plant World Ltd

Filleted Accounts

31 December 2025

Hampsons Plant World Ltd
Registered number:		02520637
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,438,193			2,934,403

Current assets
Stocks		748,076			1,198,999
Debtors	4	66,544			55,738
Cash at bank and in hand		212,523			166,823
		1,027,143			1,421,560

Creditors: amounts falling due within one year	5	(1,831,262)			(1,286,709)

Net current (liabilities)/assets			(804,119)			134,851

Total assets less current liabilities			3,634,074			3,069,254

Creditors: amounts falling due after more than one year	6		-			(337,775)

Provisions for liabilities	7		(485,532)			(248,447)


Net assets			3,148,542			2,483,032

Capital and reserves
Called up share capital			100,000			100,000
Revaluation reserve	7		2,445,621			974,993
Profit and loss account			602,921			1,408,039

Shareholders' funds			3,148,542			2,483,032

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.




Mr A J Hampson
Director
Approved by the board on 3 June 2026

Hampsons Plant World Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 or valuation 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:

	Leasehold land and buildings			2% straight line
	Motor vehicles			25% reducing balance
	Fixtures, fittings, tools and equipment			15% 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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					126		120


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost/Valuation
	At 1 January 2025	2,837,295		3,568,370		90,342		6,496,007
	Additions	-		23,523		-		23,523
	Fair Value Adjustment	1,707,713		-		-		1,707,713
	Disposals	-		-		(19,750)		(19,750)
	At 31 December 2025	4,545,008		3,591,893		70,592		8,207,493

	Depreciation
	At 1 January 2025	845,008		2,650,587		66,009		3,561,604
	Charge for the year	-		221,196		6,080		227,276
	On disposals	-		-		(19,580)		(19,580)
	At 31 December 2025	845,008		2,871,783		52,509		3,769,300

	Net book value
	At 31 December 2025	3,700,000		720,110		18,083		4,438,193
	At 31 December 2024	1,992,287		917,783		24,333		2,934,403

	Land and Buildings are included at fair value, determined by the directors, with reference to
	the condition and location of the property. The property was valued at market value of £3,700,000
	on 23rd September 2025 by Carter Towler, Chartered Surveyors, Leeds

	The comparable amounts for land and buildings under the historical cost convention were:-

		£
	Cost	1,017,294
	Depreciation	0
	Book Value	1,017,294


4	Debtors					2025		2024
£							£

	Trade debtors					666		1,046
	Other debtors					65,878		54,692
						66,544		55,738

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

	Bank loans and overdrafts					1,199,585		134,166
	Obligations under finance lease and hire purchase contracts					-		42,439
	Trade creditors					392,586		619,462
	Taxation and social security costs					127,680		207,941
	Other creditors					111,411		282,701
						1,831,262		1,286,709

	The bank loan is secured and renewable on an annual basis

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

	Loan					-		275,972
	Obligations under finance lease and hire purchase contracts					-		61,803
						-		337,775


7	Revaluation reserve					2025		2024
£							£

	At 1 January 2025					974,993		974,993
	Gain on revaluation of land and buildings					1,470,628		-

	At 31 December 2025					2,445,621		974,993


8	Provision for liabilities - Deferred Taxation					2025		2024
£							£

	Revaluation of Land & Buildings					408,185		171,100
	Accelerated Capital Allowances					77,347		77,347
						485,532		248,447

9	Related party transactions					2025		2024
£							£
	Directors' Loan Account
	The director is a related party to the company.
	At 30 June, the company owed the related party the
	following interest-free, unsecured loans, repayable on demand.

	Amounts due to/(from) the related party					(5,425)		144,050


10	Controlling party

	The director is the ultimate controlling party of the company by virtue of their 100% ownership of
	the issued share capital of the company.

11	Other information

	Hampsons Plant World Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	89 Chorley Road
	Swinton
	Manchester
	M27 4AA