C J Hooper & Sons Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

C J Hooper & Sons Limited

Company Information

Directors

Mr T E Frampton Mrs R T Frampton

Company secretary

Mrs R T Frampton

Registered office

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants

Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
C J Hooper & Sons Limitedfor the Year Ended 5 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C J Hooper & Sons Limited for the year ended 5 April 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of C J Hooper & Sons Limited, as a body, in accordance with the terms of our engagement letter dated 2 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of C J Hooper & Sons Limited and state those matters that we have agreed to state to the Board of Directors of C J Hooper & Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C J Hooper & Sons Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that C J Hooper & Sons Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of C J Hooper & Sons Limited. You consider that C J Hooper & Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of C J Hooper & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

25 November 2025

C J Hooper & Sons Limited

(Registration number: 00687716)
Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	351,326	331,916
Other financial assets	5	18,716	18,638
		370,042	350,554
Current assets
Stocks	6	139,053	119,508
Debtors	7	207,641	288,873
Cash at bank and in hand		80,587	70,158
		427,281	478,539
Creditors: Amounts falling due within one year	8	(140,915)	(169,314)
Net current assets		286,366	309,225
Net assets		656,408	659,779
Capital and reserves
Called up share capital	9	2,000	2,000
Profit and loss account		654,408	657,779
Shareholders' funds		656,408	659,779

For the financial year ending 5 April 2025 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 Profit and Loss Account.

Approved and authorised by the Board on 25 November 2025 and signed on its behalf by:
 

Mr T E Frampton
Director

C J Hooper & Sons Limited

Notes to the Unaudited Financial Statements
for the Year Ended 5 April 2025

1	General information

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

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
Manor Farm
Milborne St Andrew
Blandford Forum
Dorset
DT11 0JS

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.

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 sales/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 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.

C J Hooper & Sons Limited

Notes to the Unaudited Financial Statements
for the Year Ended 5 April 2025

Tangible assets

Tangible assets are stated in the balance sheet 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
Land and buildings	10% per annum on cost of Leasehold and Nil on cost of Freehold
Furniture, fittings and equipment	25% per annum on cost and 15% reducing balance
Motor vehicles	20% per annum on cost
Farm implements	10% per annum on cost
Tractors	25% reducing balance
Combines and balers	20% per annum on cost
Office equipment	25% per annum on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Deemed cost has been used where actual cost is not accurately ascertainable. Deemed cost is defined in line with the guidance in HMRC Helpsheet 232 as follows:

Sheep and pigs: 75% of market value
Harvested crops: 75% of market value

C J Hooper & Sons Limited

Notes to the Unaudited Financial Statements
for the Year Ended 5 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Recognition and measurement
Financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

C J Hooper & Sons Limited

Notes to the Unaudited Financial Statements
for the Year Ended 5 April 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 6 April 2024	416,741	7,670	17,430	619,753	1,061,594
Additions	100,033	1,687	-	8,500	110,220
At 5 April 2025	516,774	9,357	17,430	628,253	1,171,814
Depreciation
At 6 April 2024	316,767	4,377	17,430	391,103	729,677
Charge for the year	29,704	902	-	60,205	90,811
At 5 April 2025	346,471	5,279	17,430	451,308	820,488
Carrying amount
At 5 April 2025	170,303	4,078	-	176,945	351,326
At 5 April 2024	99,974	3,292	-	228,650	331,916

Included within the net book value of land and buildings above is £8,159 (2024 - £8,159) in respect of freehold land and buildings and £162,144 (2024 - £91,816) in respect of long leasehold land and buildings.
 

C J Hooper & Sons Limited

Notes to the Unaudited Financial Statements
for the Year Ended 5 April 2025

5	Other financial assets

	Financial assets at fair value through profit and loss £	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 6 April 2024	17,004	1,634	18,638
Fair value adjustments	78	-	78
At 5 April 2025	17,082	1,634	18,716
Carrying amount
At 5 April 2025	17,082	1,634	18,716
At 5 April 2024	17,004	1,634	18,638

6

Stocks

	2025 £	2024 £
Other inventories	139,053	119,508

7

Debtors

Current	2025 £	2024 £
Trade debtors	2,520	25,335
Prepayments	202,982	263,538
Other debtors	2,139	-
	207,641	288,873

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	15,970
Taxation and social security	21,811	15,970
Accruals and deferred income	4,679	5,197
Other creditors	114,425	132,177
	140,915	169,314

Other creditors includes loans totalling £115,558 (2024 - £132,177) from the director, Mr T E Frampton. This loan is interest free with no date for repayment.

C J Hooper & Sons Limited

Notes to the Unaudited Financial Statements
for the Year Ended 5 April 2025

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2,000	2,000	2,000	2,000

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £Nil (2024 - £3,353). This commitment is in respect of a 7 year lease of farm land at Briantspuddle, which ended 29 November 2024.
This will now be treated on a 'Rolling year by year' basis.

11	Bank security

Security
Lloyds Bank have a fixed and floating charge covering all the property and undertakings of the company (dated 30 August 2017).