| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| JOHN D. HOTCHKISS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| JOHN D. HOTCHKISS LIMITED |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 30 June 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| JOHN D. HOTCHKISS LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 30 June 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Marlbridge House |
| Enterprise Way |
| Edenbridge |
| Kent |
| TN8 6HF |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| BALANCE SHEET |
| 30 June 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| BALANCE SHEET - continued |
| 30 June 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Revaluation reserve | 11 |
| Other reserves |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| John D. Hotchkiss Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about John D. Hotchkiss Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Turnover |
| The turnover shown in the profit and loss accounts represents income receivable on sales from engineering, recognised on an invoice basis net of value added tax. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery etc | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Stocks |
| Stocks are valued at the lower cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account. Excess costs not directly related to amounts recoverable on contracts are included within work in progress. |
| 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. |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 June 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| Financial instruments |
| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of he contractual arrangement. |
| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to the financial abilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 June 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 July 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| Included in fixed assets are financed assets with a net book value of £266,199 (2024: £66,963). The depreciation charge for the year on financed assets was £18,593 (2024: £20,709). |
| Cost or valuation at 30 June 2025 is represented by: |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| Valuation in 2015 | - | 150,000 | 150,000 |
| Valuation in 2016 | 1,250,307 | - | 1,250,307 |
| Valuation in 2020 | 221,571 | - | 221,571 |
| Valuation in 2022 | 274,507 | - | 274,507 |
| Cost | 504,693 | 2,249,817 | 2,754,510 |
| 2,251,078 | 2,399,817 | 4,650,895 |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 June 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| If freehold land and buildings had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 504,693 | 504,693 |
| Aggregate depreciation | 447,326 | 447,326 |
| Value of land in freehold land and buildings | 221,571 | 221,571 |
| Freehold land and buildings were valued on an open market basis on 9 November 2021 by Caxton's Chartered Surveyors . |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 July 2024 |
| and 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| 6. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Other debtors |
| Aggregate amounts |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 June 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 9) |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts (see note 9) |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| 10. | SECURED DEBTS |
| The company's bank overdraft facility is secured by means of a charge over it's subsidiary's freehold property. |
| There is a cross guarantee and debenture between John D Hotchkiss Ltd and its subsidiary Westwell Developments Ltd held by the bank. |
| JOHN D. HOTCHKISS LIMITED (REGISTERED NUMBER: 00401255) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 June 2025 |
| 11. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 July 2024 |
| and 30 June 2025 |
| 12. | ULTIMATE CONTROLLING PARTY |
| The controlling party is W H Hotchkiss. |