Trevor E W Hickton Limited - Filleted accounts

Registered number

06210974

Trevor E W Hickton Limited

Filleted Accounts

30 April 2025

Trevor E W Hickton Limited
Registered number:		06210974
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		81,683			94,423
Tangible assets	4		176,682			288,257
Investments	5		100			100
			258,465			382,780

Current assets
Stocks		10,359			13,359
Debtors	6	567,337			650,594
Cash at bank and in hand		187,630			289,419
		765,326			953,372

Creditors: amounts falling due within one year	7	(301,367)			(459,458)

Net current assets			463,959			493,914

Total assets less current liabilities			722,424			876,694

Creditors: amounts falling due after more than one year	8		(557,783)			(682,940)

Provisions for liabilities			(37,301)			(61,519)


Net assets			127,340			132,235

Capital and reserves
Called up share capital			436			436
Share premium			71,964			71,964
Profit and loss account			54,940			59,835

Shareholders' funds			127,340			132,235

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.


Mr R W Hickton		Miss J L Hickton			Mr G W Hickton
Director		Director			Director
Approved by the board on 11 November 2025

Trevor E W Hickton Limited
Notes to the Accounts
for the year ended 30 April 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 10 years
	Motor vehicle			reducing balance at 25%
	Equipment			reducing balance at 25%
	Plant and machinery			reducing balance at 15%

	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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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					22		25


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 May 2024							137,403
	At 30 April 2025							137,403

	Amortisation
	At 1 May 2024							42,980
	Provided during the year							12,740
	At 30 April 2025							55,720

	Net book value
	At 30 April 2025							81,683
	At 30 April 2024							94,423

	Goodwill is being written off based on 10% of cost.

4	Tangible fixed assets
		Leasehold Property		Plant & Machinery and Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	71,376		303,567		176,161		551,104
	Disposals	-		-		(100,635)		(100,635)
	At 30 April 2025	71,376		303,567		75,526		450,469

	Depreciation
	At 1 May 2024	39,447		160,551		62,849		262,847
	Charge for the year	4,450		29,265		20,073		53,788
	On disposals	-		-		(42,848)		(42,848)
	At 30 April 2025	43,897		189,816		40,074		273,787

	Net book value
	At 30 April 2025	27,479		113,751		35,452		176,682
	At 30 April 2024	31,929		143,016		113,312		288,257


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 May 2024							100

	At 30 April 2025							100


6	Debtors					2025		2024
£							£

	Trade debtors					38,418		24,575
	Other debtors					528,919		626,019
						567,337		650,594


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

	Bank loans and overdrafts					56,967		101,135
	Obligations under finance lease and hire purchase contracts					8,533		74,098
	Trade creditors					176,670		154,906
	Taxation and social security costs					52,965		46,208
	Other creditors					6,232		83,111
						301,367		459,458

8	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,893		47,893
	Obligations under finance lease and hire purchase contracts					19,467		26,467
	Other creditors					535,423		608,580
						557,783		682,940


9	Other information

	Trevor E W Hickton Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Whitmore House
	8-11 Lower High Street
	Cradley Heath
	West Midlands
	B64 5AB


10	Share Capital


	During the year, the company undertook a subdivision of its share capital, whereby each
	Ordinary A share of £1 was subdivided into 10 ordinary shares of £0.10. As a result,
	the total number of shares increased to 1,360, each with a nominal value of £0.10 each.

	There was no change in the total nominal value of issued share capital.