Registration number: 00422691

B Hattersley & Sons Limited

(Registration number: 00422691)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	910,184	951,320
Investment property	4	550,000	550,000
		1,460,184	1,501,320
Current assets
Stocks		5,000	5,000
Debtors	5	476,916	434,208
Cash at bank and in hand		136,787	116,636
		618,703	555,844
Creditors: Amounts falling due within one year	6	(309,677)	(298,433)
Net current assets		309,026	257,411
Total assets less current liabilities		1,769,210	1,758,731
Provisions for liabilities		(120,300)	(125,000)
Net assets		1,648,910	1,633,731
Capital and reserves
Called up share capital		3,125	3,125
Capital redemption reserve		1,875	1,875
Fair value reserve		302,541	302,541
Retained earnings		1,341,369	1,326,190
Shareholders' funds		1,648,910	1,633,731

B Hattersley & Sons Limited

(Registration number: 00422691)

Balance Sheet as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 25 August 2026 and signed on its behalf by:
 

.........................................

J A Heath

Director

B Hattersley & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Statutory information

B Hattersley & Sons Limited is a private company, limited by shares, domiciled in England and Wales, company number 00422691. The registered office is at 211 Chatsworth Road, Chesterfield, S40 2BA.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts. Turnover from funeral services is accounted for in the financial year in which the funeral takes place.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

B Hattersley & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land	Nil
Freehold property	4% on cost
Equipment, fixtures and fittings	20% reducing balance
Motor vehicles	20% reducing balance

Investment property

The company’s investment property is held for long-term investment. Investment properties are accounted for as follows:

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value. The surplus or deficit on revaluation is recognised in the fair value reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 10).

B Hattersley & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Tangible assets

	Land and buildings £	Equipment, fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	866,751	93,969	427,694	1,388,414
Additions	10,228	649	-	10,877
At 31 December 2025	876,979	94,618	427,694	1,399,291
Depreciation
At 1 January 2025	33,056	28,841	375,197	437,094
Charge for the year	28,402	13,112	10,499	52,013
At 31 December 2025	61,458	41,953	385,696	489,107
Carrying amount
At 31 December 2025	815,521	52,665	41,998	910,184
At 31 December 2024	833,695	65,128	52,497	951,320

4	Investment properties

	2025 £
At fair value
At 1 January and 31 December 2025	550,000