Registration number: 08266879

Couchman Hanson Limited

(Registration number: 08266879)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	5,200	7,600
Tangible assets	5	39,401	44,381
		44,601	51,981
Current assets
Stocks	6	295,442	383,281
Debtors	7	470,842	261,157
Cash at bank and in hand		208,009	172,169
		974,293	816,607
Creditors: Amounts falling due within one year	8	(371,095)	(272,589)
Net current assets		603,198	544,018
Total assets less current liabilities		647,799	595,999
Creditors: Amounts falling due after more than one year	8	-	(6,667)
Provisions for liabilities		(8,402)	(10,271)
Net assets		639,397	579,061
Capital and reserves
Called up share capital		2	2
Profit and loss account		639,395	579,059
Shareholders' funds		639,397	579,061

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:

Couchman Hanson Limited

(Registration number: 08266879)
Statement of Financial Position as at 31 January 2026

......................................... Mr Daniel John Couchman Director

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 5 Charter Walk, West Street, Haslemere, Surrey, GU27 2AD, England.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% Straight Line
Office equipment	20% Straight Line
Computer equipment	33% Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments 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 and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 39 (2025 - 35).

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	92,000	92,000
At 31 January 2026	92,000	92,000
Amortisation
At 1 February 2025	84,400	84,400
Amortisation charge	2,400	2,400
At 31 January 2026	86,800	86,800
Carrying amount
At 31 January 2026	5,200	5,200
At 31 January 2025	7,600	7,600

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Office equipment £	Total £
Cost or valuation
At 1 February 2025	70,749	35,173	1,650	107,572
Additions	-	8,449	5,591	14,040
At 31 January 2026	70,749	43,622	7,241	121,612
Depreciation
At 1 February 2025	46,172	15,534	1,485	63,191
Charge for the year	8,153	10,056	811	19,020
At 31 January 2026	54,325	25,590	2,296	82,211
Carrying amount
At 31 January 2026	16,424	18,032	4,945	39,401
At 31 January 2025	24,577	19,639	165	44,381

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Stocks

	2026 £	2025 £
Work in progress	295,442	383,281

7

Debtors

	2026 £	2025 £
Trade debtors	438,876	234,604
Other debtors	4,245	710
Prepayments	27,721	25,843
	470,842	261,157

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Bank loans and overdrafts	9	6,667	20,000
Trade creditors		49,786	14,786
Taxation and social security		216,516	215,500
Accruals and deferred income		87,850	13,795
Other creditors		10,276	8,508
		371,095	272,589

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Loans and borrowings	9	-	6,667

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	6,667

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	6,667	20,000

Couchman Hanson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

10	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	105,867	107,492
Later than one year and not later than five years	301,968	359,843
Later than five years	87,990	135,982
	495,825	603,317

The amount of non-cancellable operating lease payments recognised as an expense during the year was £112,109 (2025 - £70,324).