REGISTERED NUMBER: 03407846 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

British Hedgehog Preservation Society

Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss M Horscroft

Ms H J Hancock

SECRETARY:

Miss F Vass

REGISTERED OFFICE:

2 Wyevale Business Park

King's Acre

Hereford

Herefordshire

HR4 7BS

REGISTERED NUMBER:

03407846 (England and Wales)

AUDITORS:

DJH Audit Limited

Statutory Auditors

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

CURRENT ASSETS

Stocks

5

19,260

15,283

Debtors

6

549

485

Cash at bank

7

15,757

10,092

35,566

25,860

CREDITORS

Amounts falling due within one year

8

(26,931

)

(16,962

)

NET CURRENT ASSETS

8,635

8,898

TOTAL ASSETS LESS CURRENT LIABILITIES

8,635

8,898

CAPITAL AND RESERVES

Called up share capital

9

15,000

15,000

Retained earnings

(6,365

)

(6,102

)

SHAREHOLDERS' FUNDS

8,635

8,898

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 6 October 2026 and were signed on its behalf by:

Ms H J Hancock - Director

1.	STATUTORY INFORMATION

British Hedgehog Preservation Society Trading 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.

British Hedgehog Preservation Society Trading Limited ('The Company') sells various hedgehog related gifts and souvenirs and fund raises for The British Hedgehog Preservation Society.

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.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of Goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably

Interest Income

Interest income is recognised in profit or loss using the effective interest method

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.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:

Other intangible fixed assets - 4 years

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

2,124

AMORTISATION

At 1 April 2025

and 31 March 2026

2,124

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.

STOCKS

31.3.26

31.3.25

£

£

Stocks

19,260

15,283

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

409

485

Other debtors

140

-

549

485

7.	CASH AT BANK

31.3.26

31.3.25

£

£

Bank account no. 1

14,454

8,798

Bank account no. 2

1,303

1,294

15,757

10,092

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1,357

603

Amounts owed to group undertakings

17,242

8,178

Taxation and social security

608

760

Other creditors

7,724

7,421

26,931

16,962

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

15,000

Ordinary Shares

1

15,000

15,000

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Lisa Weaver FCCA (Senior Statutory Auditor)

for and on behalf of DJH Audit Limited

11.	RELATED PARTY DISCLOSURES

The British Hedgehog Preservation Society is the parent charity of the company.

During the year the company has operated a loan account with its parent undertaking. At the end of the year the company owed The British Hedgehog Preservation Society £17,242 (2025: £8,178).

During the year the company received income of £110,941 (2025: £92,066) on behalf of the parent undertaking which was recharged through the loan account. The parent undertaking incurred expenditure of £3,160 (2025: £1,565) on behalf of the company which was also recharged through the loan account.

In addition, the parent undertaking recharged £11,608 (2025: £21,740) of wages incurred to the company to reflect the element of the employees work relating to the company.

During the year the company paid a donation to its parent charity of £Nil (2025: £Nil).

12.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking and controlling party of the company is The British Hedgehog Preservation Society, a charity registered in England, which owns 100% of the issued share capital.