Company registration number: 07902509
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Hodgson L Limited
Pages for filing with the Registrar
Company registration number: 07902509
Hodgson L Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 50,821 864
50,821 864
Current assets
Stocks 62,500 62,400
Debtors 5 199,997 163,171
Cash at bank and in hand 200,542 200,248
463,039 425,819
Creditors: amounts falling due within one year
6 (115,526) (110,971)
Net current assets 347,513 314,848
Total assets less current liabilities 398,334 315,712
Creditors: Amounts falling due after more than one year
7 (40,221) (17,134)
Provisions for liabilities (11,894) -
NET ASSETS 346,219 298,578
Capital and reserves
Called up share capital 100 100
Profit and loss account 346,119 298,478
TOTAL EQUITY 346,219 298,578
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 07902509
Hodgson L Limited
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr L Hodgson, Director
29 October 2026
2
Hodgson L Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Hodgson L Limited is a private company registered in England and Wales. Its registered number is 07902509. The company is limited by shares. Its registered office is 36 Pembroke Lane, Whitehouse, Milton Keynes, Buckinghamshire, MK8 1AD.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 10% straight line
Motor vehicles - 25% straight line
Computer equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
Hodgson L Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 100,897
Additions 54,469
At 31 January 2026 155,366
4
Hodgson L Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Tangible fixed assets - continued
Depreciation
At 1 February 2025 100,033
Charge for year 4,512
At 31 January 2026 104,545
Net book value
At 31 January 2026 50,821
At 31 January 2025 864
5 Debtors
2026 2025
£ £
Trade debtors 188,882 161,159
Other debtors 11,115 2,012
199,997 163,171
6 Creditors: amounts falling due within one year
2026 2025
£ £
Hire purchase and finance leases 23,496 11,357
Trade creditors 680 4,182
Amounts owed to directors 408 92
Other creditors 17,434 13,031
Taxation 28,349 48,658
VAT payable 44,744 33,377
Social security and other tax 265 124
Accruals and deferred income 150 150
115,526 110,971
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Hire purchase and finance leases 40,221 17,134
5
Hodgson L Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
8 Share capital
The company’s allotted, issued and fully paid share capital comprises 90 ordinary shares of £1 each, 5 Ordinary A shares of £1 each and 5 Ordinary B shares of £1 each, giving an aggregate nominal value of £100 (2025: £100)
6