Hodge Electrical & Mechanical Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05017112 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 January 2026

for

Hodge Electrical & Mechanical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K Hodge

REGISTERED OFFICE:

Lower Castle Cottage

Trematon

Saltash

Cornwall

PL12 4QW

REGISTERED NUMBER:

05017112 (England and Wales)

ACCOUNTANTS:

TC Bromhead Limited

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

65,250

73,058

65,250

73,058

CURRENT ASSETS

Stocks

95,291

98,468

Debtors

6

957,485

955,293

Cash at bank and in hand

502,471

308,602

1,555,247

1,362,363

CREDITORS

Amounts falling due within one year

7

756,846

773,860

NET CURRENT ASSETS

798,401

588,503

TOTAL ASSETS LESS CURRENT
LIABILITIES

863,651

661,561

PROVISIONS FOR LIABILITIES

16,313

16,989

NET ASSETS

847,338

644,572

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

847,238

644,472

847,338

644,572

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2026 and were signed by:

K Hodge - Director

1.	STATUTORY INFORMATION

Hodge Electrical & Mechanical Ltd 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.

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.

Motor Vehicles - 25% on cost

Plant and Machinery - 20% on cost

Computer Equipment - 33% on cost

Leasehold additions - 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 44 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

100,000

AMORTISATION

At 1 February 2025

and 31 January 2026

100,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

6,895

593,400

600,295

Additions

-

28,912

Disposals

-

(28,554

)

(28,554

)

At 31 January 2026

6,895

593,758

600,653

DEPRECIATION

At 1 February 2025

5,516

521,721

527,237

Charge for year

1,379

35,341

36,720

Eliminated on disposal

-

(28,554

)

(28,554

)

At 31 January 2026

6,895

528,508

535,403

NET BOOK VALUE

At 31 January 2026

-

65,250

At 31 January 2025

1,379

71,679

73,058

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

508,077

492,597

Other debtors

449,408

462,696

957,485

955,293

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

411,657

474,187

Taxation and social security

142,172

78,341

Other creditors

203,017

221,332

756,846

773,860

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

K Hodge

Balance outstanding at start of year

38

-

Amounts advanced

-

38

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

38

This loan is repayable on demand. Interest is charged at HMRCs official rate.