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Company No: 09425142 (England and Wales)

# PETER HAWKEY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

PETER HAWKEY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

PETER HAWKEY LIMITED

## BALANCE SHEET

As at 31 March 2026
PETER HAWKEY LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 155,462 |  | 140,574
|  | 155,462 |  | 140,574
Current assets |  |  |  |
Stocks |  | 215,666 |  | 190,369
Debtors | 4 | 13,551 |  | 17,600
Cash at bank and in hand |  | 64,386 |  | 39,649
|  | 293,603 |  | 247,618
Creditors: amounts falling due within one year | 5 | ( 282,097) |  | ( 240,060)
Net current assets |  | 11,506 |  | 7,558
Total assets less current liabilities |  | 166,968 |  | 148,132
Provision for liabilities |  | ( 35,167) |  | ( 25,870)
Net assets |  | 131,801 |  | 122,262
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 131,701 |  | 122,162
Total shareholders' funds |  | 131,801 |  | 122,262

For the financial year ending 31 March 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Peter Hawkey Limited (registered number: 09425142) were approved and authorised for issue by the Board of Directors on 02 July 2026. They were signed on its behalf by:

Mr P Hawkey Director |

PETER HAWKEY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
PETER HAWKEY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Peter Hawkey Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Chywhel Farm Carnebo Hill, Goonhavern, Cornwall, TR4 9QH, Truro, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

The turnover represents the amounts derived from the provision of goods and services which fall within the
company’s ordinary activities, stated net of value-added tax. Turnover is recognised at the point when the
significant risks and rewards of ownership have been transferred to the buyer, which is typically upon delivery of
goods or completion of services.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 15 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) 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.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 5 |  | 5

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 April 2025 | 41,406 |  | 182,688 |  | 39,843 |  | 1,601 |  | 1,908 |  | 267,446
Additions | 0 |  | 40,986 |  | 0 |  | 0 |  | 396 |  | 41,382
Disposals | 0 |  | ( 25,350) |  | 0 |  | 0 |  | 0 |  | ( 25,350)
At 31 March 2026 | 41,406 |  | 198,324 |  | 39,843 |  | 1,601 |  | 2,304 |  | 283,478
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 April 2025 | 18,496 |  | 86,922 |  | 19,050 |  | 1,132 |  | 1,272 |  | 126,872
Charge for the financial year | 0 |  | 13,273 |  | 5,199 |  | 117 |  | 218 |  | 18,807
Disposals | 0 |  | ( 17,663) |  | 0 |  | 0 |  | 0 |  | ( 17,663)
At 31 March 2026 | 18,496 |  | 82,532 |  | 24,249 |  | 1,249 |  | 1,490 |  | 128,016
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 March 2026 | 22,910 |  | 115,792 |  | 15,594 |  | 352 |  | 814 |  | 155,462
At 31 March 2025 | 22,910 |  | 95,766 |  | 20,793 |  | 469 |  | 636 |  | 140,574

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 10,834 |  | 14,995
Other debtors | 2,717 |  | 2,605
| 13,551 |  | 17,600

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 5,733 |  | 10,636
Taxation and social security | 10,701 |  | 0
Other creditors | 265,663 |  | 229,424
| 282,097 |  | 240,060

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100