2023-04-012024-03-312024-03-31false08846656THE HUMAN ENERGY COMPANY LTD2024-09-10iso4217:GBPxbrli:pure088466562023-04-01088466562024-03-31088466562023-04-012024-03-31088466562022-04-01088466562023-03-31088466562022-04-012023-03-3108846656bus:SmallEntities2023-04-012024-03-3108846656bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108846656bus:FullAccounts2023-04-012024-03-3108846656bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108846656core:WithinOneYear2024-03-3108846656core:AfterOneYear2024-03-3108846656core:WithinOneYear2023-03-3108846656core:AfterOneYear2023-03-3108846656core:ShareCapital2024-03-3108846656core:SharePremium2024-03-3108846656core:RevaluationReserve2024-03-3108846656core:OtherReservesSubtotal2024-03-3108846656core:RetainedEarningsAccumulatedLosses2024-03-3108846656core:ShareCapital2023-03-3108846656core:SharePremium2023-03-3108846656core:RevaluationReserve2023-03-3108846656core:OtherReservesSubtotal2023-03-3108846656core:RetainedEarningsAccumulatedLosses2023-03-3108846656core:LandBuildings2024-03-3108846656core:PlantMachinery2024-03-3108846656core:Vehicles2024-03-3108846656core:FurnitureFittings2024-03-3108846656core:OfficeEquipment2024-03-3108846656core:NetGoodwill2024-03-3108846656core:IntangibleAssetsOtherThanGoodwill2024-03-3108846656core:ListedExchangeTraded2024-03-3108846656core:UnlistedNon-exchangeTraded2024-03-3108846656core:LandBuildings2023-03-3108846656core:PlantMachinery2023-03-3108846656core:Vehicles2023-03-3108846656core:FurnitureFittings2023-03-3108846656core:OfficeEquipment2023-03-3108846656core:NetGoodwill2023-03-3108846656core:IntangibleAssetsOtherThanGoodwill2023-03-3108846656core:ListedExchangeTraded2023-03-3108846656core:UnlistedNon-exchangeTraded2023-03-3108846656core:LandBuildings2023-04-012024-03-3108846656core:PlantMachinery2023-04-012024-03-3108846656core:Vehicles2023-04-012024-03-3108846656core:FurnitureFittings2023-04-012024-03-3108846656core:OfficeEquipment2023-04-012024-03-3108846656core:NetGoodwill2023-04-012024-03-3108846656core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108846656core:ListedExchangeTraded2023-04-012024-03-3108846656core:UnlistedNon-exchangeTraded2023-04-012024-03-3108846656core:MoreThanFiveYears2023-04-012024-03-3108846656core:Non-currentFinancialInstruments2024-03-3108846656core:Non-currentFinancialInstruments2023-03-3108846656dpl:CostSales2023-04-012024-03-3108846656dpl:DistributionCosts2023-04-012024-03-3108846656core:LandBuildings2023-04-012024-03-3108846656core:PlantMachinery2023-04-012024-03-3108846656core:Vehicles2023-04-012024-03-3108846656core:FurnitureFittings2023-04-012024-03-3108846656core:OfficeEquipment2023-04-012024-03-3108846656dpl:AdministrativeExpenses2023-04-012024-03-3108846656core:NetGoodwill2023-04-012024-03-3108846656core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108846656dpl:GroupUndertakings2023-04-012024-03-3108846656dpl:ParticipatingInterests2023-04-012024-03-3108846656dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108846656core:ListedExchangeTraded2023-04-012024-03-3108846656dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108846656core:UnlistedNon-exchangeTraded2023-04-012024-03-3108846656dpl:CostSales2022-04-012023-03-3108846656dpl:DistributionCosts2022-04-012023-03-3108846656core:LandBuildings2022-04-012023-03-3108846656core:PlantMachinery2022-04-012023-03-3108846656core:Vehicles2022-04-012023-03-3108846656core:FurnitureFittings2022-04-012023-03-3108846656core:OfficeEquipment2022-04-012023-03-3108846656dpl:AdministrativeExpenses2022-04-012023-03-3108846656core:NetGoodwill2022-04-012023-03-3108846656core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108846656dpl:GroupUndertakings2022-04-012023-03-3108846656dpl:ParticipatingInterests2022-04-012023-03-3108846656dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108846656core:ListedExchangeTraded2022-04-012023-03-3108846656dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108846656core:UnlistedNon-exchangeTraded2022-04-012023-03-3108846656core:NetGoodwill2024-03-3108846656core:IntangibleAssetsOtherThanGoodwill2024-03-3108846656core:LandBuildings2024-03-3108846656core:PlantMachinery2024-03-3108846656core:Vehicles2024-03-3108846656core:FurnitureFittings2024-03-3108846656core:OfficeEquipment2024-03-3108846656core:AfterOneYear2024-03-3108846656core:WithinOneYear2024-03-3108846656core:ListedExchangeTraded2024-03-3108846656core:UnlistedNon-exchangeTraded2024-03-3108846656core:ShareCapital2024-03-3108846656core:SharePremium2024-03-3108846656core:RevaluationReserve2024-03-3108846656core:OtherReservesSubtotal2024-03-3108846656core:RetainedEarningsAccumulatedLosses2024-03-3108846656core:NetGoodwill2023-03-3108846656core:IntangibleAssetsOtherThanGoodwill2023-03-3108846656core:LandBuildings2023-03-3108846656core:PlantMachinery2023-03-3108846656core:Vehicles2023-03-3108846656core:FurnitureFittings2023-03-3108846656core:OfficeEquipment2023-03-3108846656core:AfterOneYear2023-03-3108846656core:WithinOneYear2023-03-3108846656core:ListedExchange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THE HUMAN ENERGY COMPANY LTD

Registered Number
08846656
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE HUMAN ENERGY COMPANY LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

FARRAND, Thomas Benjamin

Registered Address

Autumn 79 Downs Road
South Wonston
Winchester
SO21 3EW

Registered Number

08846656 (England and Wales)
THE HUMAN ENERGY COMPANY LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,7662,017
1,7662,017
Current assets
Debtors426,229869
Cash at bank and on hand9,13155,766
35,36056,635
Creditors amounts falling due within one year5(35,816)(53,188)
Net current assets (liabilities)(456)3,447
Total assets less current liabilities1,3105,464
Creditors amounts falling due after one year6(1,012)(629)
Net assets2984,835
Capital and reserves
Called up share capital22
Profit and loss account2964,833
Shareholders' funds2984,835
The financial statements were approved and authorised for issue by the Director on 10 September 2024, and are signed on its behalf by:
FARRAND, Thomas Benjamin
Director
Registered Company No. 08846656
THE HUMAN ENERGY COMPANY LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Office Equipment2
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 237728,8279,599
Additions-999999
Disposals-(958)(958)
At 31 March 247728,8689,640
Depreciation and impairment
At 01 April 23267,5567,582
Charge for year1541,0131,167
On disposals-(875)(875)
At 31 March 241807,6947,874
Net book value
At 31 March 245921,1741,766
At 31 March 237461,2712,017
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables25,000-
Prepayments and accrued income1,229869
Total26,229869
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables25-
Taxation and social security22,32228,410
Other creditors13,4699,653
Accrued liabilities and deferred income-15,125
Total35,81653,188
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,012629
Total1,012629