REGISTERED NUMBER: 05745441 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Hootons Commercial Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N C H Hooton

Mr G M H Hooton

Mr S Cullis

SECRETARY:

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton

Bristol

BS8 3NG

REGISTERED NUMBER:

05745441 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,757

820

1,757

820

CURRENT ASSETS

Debtors

6

58,347

32,284

Cash at bank

464,312

259,630

522,659

291,914

CREDITORS

Amounts falling due within one year

7

336,785

179,352

NET CURRENT ASSETS

185,874

112,562

TOTAL ASSETS LESS CURRENT LIABILITIES

187,631

113,382

PROVISIONS FOR LIABILITIES

322

142

NET ASSETS

187,309

113,240

CAPITAL AND RESERVES

Called up share capital

8

1,000

101

Retained earnings

9

186,309

113,139

SHAREHOLDERS' FUNDS

187,309

113,240

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 directors acknowledge their 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 Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr G M H Hooton - Director

Mr S Cullis - Director

1.	STATUTORY INFORMATION

Hootons Commercial 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten 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.

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

-

25% on reducing balance basis

Computer equipment

-

33.33% on straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

42,620

AMORTISATION

At 1 January 2025

and 31 December 2025

42,620

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

7,695

7,091

14,786

Additions

-

1,508

1,508

At 31 December 2025

7,695

8,599

16,294

DEPRECIATION

At 1 January 2025

7,567

6,399

13,966

Charge for year

32

539

571

At 31 December 2025

7,599

6,938

14,537

NET BOOK VALUE

At 31 December 2025

96

1,661

1,757

At 31 December 2024

128

692

820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

56,540

30,966

Prepayments & Other Debtors

1,807

1,318

58,347

32,284

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

12,376

-

Social security and other taxes

41,516

17,925

Other creditors

277,501

153,405

Directors' loan accounts

979

5,123

Accrued expenses

4,413

2,899

336,785

179,352

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

900

Ordinary A

£1

900

100

(2024 - 100 )

100

Ordinary B

£1

100

1

(2024 - 1 )

1,000

101

9.

RESERVES

Retained

earnings

£

At 1 January 2025

113,139

Profit for the year

91,170

Dividends

(18,000

)

At 31 December 2025

186,309

10.	RELATED PARTY DISCLOSURES

The company also paid rent on a commercial basis totalling £10,050 (2024 £9,000) to Cameron Property Limited of which Mr N C H Hooton is a director and 50% shareholder.