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Registered number: 11960242
HYMR Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11960242
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 37,026 49,368
Tangible Assets 5 1,033 455
38,059 49,823
CURRENT ASSETS
Stocks 52,000 17,000
Debtors 14,890 4,624
Cash at bank and in hand 398 3,536
67,288 25,160
Creditors: Amounts Falling Due Within One Year (258,893 ) (100,892 )
NET CURRENT ASSETS (LIABILITIES) (191,605 ) (75,732 )
TOTAL ASSETS LESS CURRENT LIABILITIES (153,546 ) (25,909 )
Creditors: Amounts Falling Due After More Than One Year (21,884 ) (23,030 )
NET LIABILITIES (175,430 ) (48,939 )
CAPITAL AND RESERVES
Called up share capital 6 213 213
Share premium account 273,600 273,600
Profit and Loss Account (449,243 ) (322,752 )
SHAREHOLDERS' FUNDS (175,430) (48,939)
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Donald Edge
Director
31/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
HYMR Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11960242 . The registered office is Suite 2a Blackthorn House, St Paul's Square, Birmingham, B3 1RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company website. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33.33% Straight Line
Computer Equipment 33.33% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Total
£
Cost
As at 1 May 2022 123,420
As at 30 April 2023 123,420
Amortisation
As at 1 May 2022 74,052
Provided during the period 12,342
As at 30 April 2023 86,394
Net Book Value
As at 30 April 2023 37,026
As at 1 May 2022 49,368
5. Tangible Assets
Total
£
Cost
As at 1 May 2022 985
Additions 947
As at 30 April 2023 1,932
Depreciation
As at 1 May 2022 530
Provided during the period 369
As at 30 April 2023 899
Net Book Value
As at 30 April 2023 1,033
As at 1 May 2022 455
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 213 213
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