REGISTERED NUMBER: 04810048 (England and Wales)

E. HULME & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

41,902

55,869

Investments

5

52,000

52,000

93,902

107,869

CURRENT ASSETS

Stocks

263,410

178,700

Debtors

6

92,583

99,793

Cash at bank

604,741

759,835

960,734

1,038,328

CREDITORS

Amounts falling due within one year

7

60,977

46,109

NET CURRENT ASSETS

899,757

992,219

TOTAL ASSETS LESS CURRENT LIABILITIES

993,659

1,100,088

PROVISIONS FOR LIABILITIES

-

13,967

NET ASSETS

993,659

1,086,121

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

992,659

1,085,121

SHAREHOLDERS' FUNDS

993,659

1,086,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

Mr R M Hulme - Director

1.	STATUTORY INFORMATION

E. Hulme & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04810048

Registered office:

13-15 Cecil Street

Walsall

West Midlands

WS4 2BD

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.

The financial statements are prepared in sterling, which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest £.

Turnover and other income

Turnover is recognised at the fair value of the consideration received or receivable net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Interest income is recognised as the company's right to receive payment is established.

Tangible fixed assets

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

Short leasehold

-

100% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Fixed asset investments

Fixed asset investments are stated at cost less provision for diminution in value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Employee benefits

When employees have rendered service to the company, short - term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

35,021

179,860

24,662

62,869

302,412

DEPRECIATION

At 1 April 2025

35,021

148,611

22,238

40,673

246,543

Charge for year

-

7,812

606

5,549

13,967

At 31 March 2026

35,021

156,423

22,844

46,222

260,510

NET BOOK VALUE

At 31 March 2026

-

23,437

1,818

16,647

41,902

At 31 March 2025

-

31,249

2,424

22,196

55,869

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

52,000

NET BOOK VALUE

At 31 March 2026

52,000

At 31 March 2025

52,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

52,648

55,394

Other debtors

39,935

44,399

92,583

99,793

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,227

926

Taxation and social security

23,824

26,974

Other creditors

34,926

18,209

60,977

46,109

Other creditors previously included government grants which may be repayable within a period of up to five years in certain circumstances.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary shares

£1

1,000

1,000