Hawkers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08625477

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		4,000
Tangible Assets	5		1,510,968		1,495,795

			1,510,968		1,499,795
CURRENT ASSETS
Stocks	6	49,555		34,200
Debtors	7	434,818		453,357
Cash at bank and in hand		-		121,995

		484,373		609,552
Creditors: Amounts Falling Due Within One Year	8	(384,054 )		(473,854 )

NET CURRENT ASSETS (LIABILITIES)			100,319		135,698

TOTAL ASSETS LESS CURRENT LIABILITIES			1,611,287		1,635,493

Creditors: Amounts Falling Due After More Than One Year	9		(356,501 )		(380,593 )

NET ASSETS			1,254,786		1,254,900

CAPITAL AND RESERVES
Called up share capital	11		200		200
Share premium account			200,000		200,000
Revaluation reserve	13		200,000		200,000
Profit and Loss Account			854,586		854,700

SHAREHOLDERS' FUNDS			1,254,786		1,254,900

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Hawkers Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Luke Parry

Director

10th August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Hawkers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08625477 . The registered office is Whitworth Road, Marsden Trading Estate, Frome, Somerset, BA11 4BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation is though appropriate
Leasehold	Over the period of the lease
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2025: 22)

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Hawkers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	20,000

As at 31 March 2026	20,000

Amortisation
As at 1 April 2025	16,000
Provided during the period	4,000

As at 31 March 2026	20,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	4,000

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost or Valuation
As at 1 April 2025	1,277,818	334,610	120,051	75,847
Additions	30,382	34,276	-	7,848
Disposals	-	(23,500 )	-	-

As at 31 March 2026	1,308,200	345,386	120,051	83,695

Depreciation
As at 1 April 2025	-	245,694	52,614	37,869
Provided during the period	-	30,008	16,859	6,574
Disposals	-	(19,317 )	-	-

As at 31 March 2026	-	256,385	69,473	44,443

Net Book Value
As at 31 March 2026	1,308,200	89,001	50,578	39,252

As at 1 April 2025	1,277,818	88,916	67,437	37,978


	Computer Equipment	Total
	£	£
Cost or Valuation
As at 1 April 2025	63,989	1,872,315
Additions	4,197	76,703
Disposals	-	(23,500 )

As at 31 March 2026	68,186	1,925,518

...CONTINUED

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Hawkers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	40,343	376,520
Provided during the period	3,906	57,347
Disposals	-	(19,317 )

As at 31 March 2026	44,249	414,550

Net Book Value
As at 31 March 2026	23,937	1,510,968

As at 1 April 2025	23,646	1,495,795

6. Stocks

	2026	2025
	£	£
Stock	49,555	34,200

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	396,282	453,357
Other debtors	38,536	-

	434,818	453,357

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	17,964	5,733
Trade creditors	85,908	70,895
Bank loans and overdrafts	97,046	18,198
Other taxes and social security	12,626	14,859
VAT	65,227	111,172
Accruals and deferred income	105,283	252,997

	384,054	473,854

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,469	9,555
Bank loans	350,032	371,038

	356,501	380,593

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Hawkers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,964	5,733
Later than one year and not later than five years	6,469	9,555

	24,433	15,288

	24,433	15,288

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

12. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	157,700	152,700

The final dividend, voted in the year to 31 March 2026, is shown above.

13. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 April 2025	200,000	200,000	854,700
Profit for the year and total comprehensive income	-	-	157,586

Dividends paid	-	-	(157,700)

As at 31 March 2026	200,000	200,000	854,586

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