REGISTERED NUMBER: 04511265 (England and Wales)

Hewitson & Harker Limited

Unaudited Financial Statements For The Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G Fletcher

V L Woodhouse

C J L Strawford

J H Clarkson

E J Loh

D A Kaczmarek

REGISTERED OFFICE:

Dartmouth House

Clifford Lister Business Park

Bawtry Road, Wickersley

ROTHERHAM

S66 2BL

REGISTERED NUMBER:

04511265 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

DN4 5NU

FIXED ASSETS

Tangible assets

4

22,759

23,873

CURRENT ASSETS

Debtors

5

306,744

285,594

Investments

6

125,058

216,964

Cash at bank

332,610

316,979

764,412

819,537

CREDITORS

Amounts falling due within one year

7

479,720

384,390

NET CURRENT ASSETS

284,692

435,147

TOTAL ASSETS LESS CURRENT LIABILITIES

307,451

459,020

CREDITORS

Amounts falling due after more than one year

8

-

(3,226

)

PROVISIONS FOR LIABILITIES

(5,690

)

(6,271

)

NET ASSETS

301,761

449,523

CAPITAL AND RESERVES

Called up share capital

10

67

100

Capital redemption reserve

33

-

Retained earnings

301,661

449,423

SHAREHOLDERS' FUNDS

301,761

449,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

V L Woodhouse - Director

1.	STATUTORY INFORMATION

Hewitson & Harker 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, net of VAT. When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

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.

Cash held as investment

Cash held as investment is classified as deposits which are not readily convertible to cash. Following a review of the deposits held, cash held on deposit over 3 months have been reclassified to cash held as investments on the balance sheet, and the 2025 comparative has been updated accordingly.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2025

78,930

Additions

5,855

At 30 April 2026

84,785

DEPRECIATION

At 1 May 2025

55,057

Charge for year

6,969

At 30 April 2026

62,026

NET BOOK VALUE

At 30 April 2026

22,759

At 30 April 2025

23,873

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,373

7,589

Fees earned not billed

238,445

224,015

Other debtors

62,926

53,990

306,744

285,594

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Cash held as investments

125,058

216,964

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

36,894

21,200

Trade creditors

5,628

-

Taxation and social security

419,356

298,787

Other creditors

17,842

64,403

479,720

384,390

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,226

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

28,294

28,294

Between one and five years

18,031

46,325

In more than five years

-

3,032

46,325

77,651

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

67

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company advanced £1,125.00 to two directors (2025: £1,008.71 to three directors). The loans were interest free and there are no repayment terms.