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REGISTERED NUMBER: 03583369 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

H & I Trading Limited

H & I Trading Limited (Registered number: 03583369)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

H & I Trading Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: JCJ Landon
VJ Landon





SECRETARY: J P Hakim





REGISTERED OFFICE: 4 Townend House
High Street
Kingston-upon-Thames
Surrey
KT1 1NA





REGISTERED NUMBER: 03583369 (England and Wales)





ACCOUNTANTS: Clements Hakim
26 College Road
Epsom
Surrey
KT17 4EY

H & I Trading Limited (Registered number: 03583369)

Balance Sheet
31 August 2024

31/8/24 31/8/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 5,399 5,399
5,399 5,399

CURRENT ASSETS
Stocks 79,813 156,401
Debtors 5 260,969 314,261
Cash at bank and in hand 43,975 107,805
384,757 578,467
CREDITORS
Amounts falling due within one year 6 277,608 472,422
NET CURRENT ASSETS 107,149 106,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

112,548

111,444

CAPITAL AND RESERVES
Called up share capital 22,000 22,000
Retained earnings 90,548 89,444
SHAREHOLDERS' FUNDS 112,548 111,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

H & I Trading Limited (Registered number: 03583369)

Balance Sheet - continued
31 August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 May 2025 and were signed on its behalf by:





JCJ Landon - Director


H & I Trading Limited (Registered number: 03583369)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

H & I Trading Limited (Registered number: 03583369)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 236,369
AMORTISATION
At 1 September 2023
and 31 August 2024 236,369
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 136,263
DEPRECIATION
At 1 September 2023
and 31 August 2024 130,864
NET BOOK VALUE
At 31 August 2024 5,399
At 31 August 2023 5,399

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31/8/24 31/8/23
£    £   
Trade debtors - Sales Ledger 260,969 314,261

H & I Trading Limited (Registered number: 03583369)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31/8/24 31/8/23
£    £   
Bank loans and overdrafts 20,865 -
Barclays Bank trading loan (1 ) -
VAT 25,625 10,833
Trade Creditors 44,670 164,320
Directors' current accounts 165,129 242,365
Accrued expenses 21,320 54,904
277,608 472,422

H & I Trading Limited

Report of the Accountants to the Directors of
H & I Trading Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Clements Hakim
26 College Road
Epsom
Surrey
KT17 4EY


Date: .............................................