REGISTERED NUMBER: 03950088 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Hampson Composites Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Entwistle

Mrs K E Entwistle

Mr T P Entwistle

Mr S G Entwistle

Mr N A Entwistle

SECRETARY:

Mrs K E Entwistle

REGISTERED OFFICE:

2nd Floor

11A Institute Street

Bolton

BL1 1PZ

REGISTERED NUMBER:

03950088 (England and Wales)

ACCOUNTANTS:

Haywoods

2nd Floor

11A Institute Street

Bolton

BL1 1PZ

BANKERS:

National Westminster

24 Deansgate

Bolton

BL1 1BN

SOLICITORS:

Keoghs

2 The Parklands

Bolton

BL6 4SE

FIXED ASSETS

Tangible assets

4

441,394

452,440

CURRENT ASSETS

Stocks

19,342

22,176

Debtors

5

509,193

620,489

Cash at bank and in hand

134,425

93,496

662,960

736,161

CREDITORS

Amounts falling due within one year

6

(394,934

)

(500,426

)

NET CURRENT ASSETS

268,026

235,735

TOTAL ASSETS LESS CURRENT LIABILITIES

709,420

688,175

CREDITORS

Amounts falling due after more than one year

7

(3,941

)

(21,397

)

PROVISIONS FOR LIABILITIES

(110,241

)

(112,978

)

NET ASSETS

595,238

553,800

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

368,285

368,285

Retained earnings

226,952

185,514

SHAREHOLDERS' FUNDS

595,238

553,800

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 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 27 October 2026 and were signed on its behalf by:

Mr G Entwistle - Director

1.	STATUTORY INFORMATION

Hampson Composites 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 as modified by the revaluation of certain assets.

Turnover

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

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 etc

-

15% 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.

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.

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 14 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

906,659

164,786

36,280

1,107,725

DEPRECIATION

At 1 February 2025

515,614

118,697

20,974

655,285

Charge for year

307

6,913

3,826

11,046

At 31 January 2026

515,921

125,610

24,800

666,331

NET BOOK VALUE

At 31 January 2026

390,738

39,176

11,480

441,394

At 31 January 2025

391,045

46,089

15,306

452,440

Cost or valuation at 31 January 2026 is represented by:

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Valuation in 2016

899,159

-

-

899,159

Cost

7,500

164,786

36,280

208,566

906,659

164,786

36,280

1,107,725

If Plant and machinery had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

530,874

530,874

Aggregate depreciation

533,169

513,266

Plant and machinery was valued on an open market basis on 31 January 2016 by the Directors .

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

242,405

391,734

Other debtors

197,110

159,077

439,515

550,811

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors

69,678

69,678

Aggregate amounts

509,193

620,489

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

7,456

7,456

Trade creditors

124,685

203,905

Amounts owed to group undertakings

46,618

56,868

Taxation and social security

157,781

163,930

Other creditors

48,394

58,267

394,934

500,426

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

834

10,834

Hire purchase contracts

3,107

10,563

3,941

21,397

8.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

368,285

9.	RELATED PARTY DISCLOSURES

The directors of Hampson Composites Limited hold 1770 shares in the ultimate holding company, TO22.COM Limited (2025: 1770 shares), and are also directors of that company. 1770 shares represent 59% of the share capital of TO22.COM Limited.

At the year end there were loans to the Directors totalling £196,657 (2025: £154,328)