REGISTERED NUMBER: 07240295 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HAM INTERIORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T P Cox

REGISTERED OFFICE:

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

REGISTERED NUMBER:

07240295 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Intangible assets

4

29,994

-

Tangible assets

5

261,165

250,537

291,159

250,537

CURRENT ASSETS

Stocks

948,574

583,724

Debtors

6

1,592,879

1,247,173

Cash at bank

331,272

81,399

2,872,725

1,912,296

CREDITORS

Amounts falling due within one year

7

2,157,444

1,849,437

NET CURRENT ASSETS

715,281

62,859

TOTAL ASSETS LESS CURRENT LIABILITIES

1,006,440

313,396

CREDITORS

Amounts falling due after more than one year

8

747,221

97,187

NET ASSETS

259,219

216,209

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

259,218

216,208

SHAREHOLDERS' FUNDS

259,219

216,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

Mr T P Cox - Director

1.	STATUTORY INFORMATION

Ham Interiors 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 represents net invoiced sales of goods and services excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of six years.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

at variable rates on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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 28 (2024 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

516,721

102,000

618,721

Additions

-

29,994

29,994

At 31 December 2025

516,721

131,994

648,715

AMORTISATION

At 1 January 2025

and 31 December 2025

516,721

102,000

618,721

NET BOOK VALUE

At 31 December 2025

-

29,994

29,994

At 31 December 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

173,639

308,528

106,297

588,464

Additions

46,962

-

-

24,200

71,162

At 31 December 2025

46,962

173,639

308,528

130,497

659,626

DEPRECIATION

At 1 January 2025

-

140,992

135,366

61,569

337,927

Charge for year

-

6,530

34,492

19,512

60,534

At 31 December 2025

-

147,522

169,858

81,081

398,461

NET BOOK VALUE

At 31 December 2025

46,962

26,117

138,670

49,416

261,165

At 31 December 2024

-

32,647

173,162

44,728

250,537

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Trade debtors

1,289,198

1,004,020

Directors' current accounts

189,836

171,952

Tax

37,783

37,738

Accrued income

62,059

-

Other debtors and prepayments

14,003

33,463

1,592,879

1,247,173

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Bank loan

13,348

39,999

Hire purchase contracts

45,493

22,060

Trade creditors

394,714

270,288

Tax

-

18,105

Social security and other taxes

72,734

97,517

VAT

165,634

111,046

Other creditors

903,118

928,037

Deferred income

452,115

221,761

Accrued expenses

110,288

140,624

2,157,444

1,849,437

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Bank loans - 1-2 years

-

13,349

Hire purchase contracts

37,221

83,838

Other creditors

710,000

-

747,221

97,187

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

as restated

£

£

Mr T P Cox

Balance outstanding at start of year

171,952

60,135

Amounts advanced

78,019

111,817

Amounts repaid

(60,135

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

189,836

171,952

Interest has been charged by the company on the directors loan balance at the official rate during the year.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr T P Cox by virtue of his 100% interest in the issued share capital.