Hodkinson Consultancy Ltd - Filleted accounts

Registered number

03823513

Hodkinson Consultancy Ltd

Filleted Accounts

31 August 2025

Hodkinson Consultancy Ltd
Registered number:		03823513
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		79,083			55,247

Current assets
Debtors	4	1,326,526			975,560
Cash at bank and in hand		495,898			610,860
		1,822,424			1,586,420

Creditors: amounts falling due within one year	5	(746,266)			(606,992)

Net current assets			1,076,158			979,428

Total assets less current liabilities			1,155,241			1,034,675


Provisions for liabilities			(16,504)			(10,545)


Net assets			1,138,737			1,024,130

Capital and reserves
Called up share capital			925			925
Capital redemption reserve			75			75
Profit and loss account			1,137,737			1,023,130

Shareholders' funds			1,138,737			1,024,130

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Donald Sinclair
Director
Approved by the board on 26 November 2025

Hodkinson Consultancy Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	25% reducing balance basis

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			34		30


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 September 2024	38,094		247,995		286,089
	Additions	-		49,955		49,955
	At 31 August 2025	38,094		297,950		336,044

	Depreciation
	At 1 September 2024	38,094		192,748		230,842
	Charge for the year	-		26,119		26,119
	At 31 August 2025	38,094		218,867		256,961

	Net book value
	At 31 August 2025	-		79,083		79,083
	At 31 August 2024	-		55,247		55,247


4	Debtors			2025		2024
£					£

	Trade debtors			895,211		573,319
	Accrued income			326,779		321,587
	Prepayments			100,367		76,911
	Other debtors			4,169		3,743
				1,326,526		975,560


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			97,207		102,014
	Taxation and social security costs			422,334		312,443
	Accruals			202,180		170,550
	Other creditors			24,545		21,985
				746,266		606,992


6	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			398,748		60,188


7	Other information

	Hodkinson Consultancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Trinity Court
	Batchworth Island
	Church Street
	Rickmansworth
	WD3 1RT