Company registration number SC471943 (Scotland)
Hexacus Limited
Unaudited financial statements
for the year ended 31 March 2025
Pages for filing with registrar
Hexacus Limited
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of Hexacus Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hexacus Limited for the year ended 31 March 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the board of directors of Hexacus Limited, as a body, in accordance with the terms of our engagement letter dated 2 December 2015. Our work has been undertaken solely to prepare for your approval the financial statements of Hexacus Limited and state those matters that we have agreed to state to the board of directors of Hexacus Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hexacus Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Hexacus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Hexacus Limited. You consider that Hexacus Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hexacus Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

James Milne
Chartered Accountants
5 High Street
Inverurie
AB51 3QA
2 June 2025
Hexacus Limited
Statement of financial position
as at 31 March 2025
31 March 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
200
200
Current assets
Debtors
862,256
862,836
Cash at bank and in hand
33
31
862,289
862,867
Creditors: amounts falling due within one year
(670)
(746)
Net current assets
861,619
862,121
Net assets
861,819
862,321
Capital and reserves
Called up share capital
868,600
868,600
Profit and loss reserves
(6,781)
(6,279)
Total equity
861,819
862,321

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Hexacus Limited
Statement of financial position (continued)
as at 31 March 2025
31 March 2025
3
The financial statements were approved by the board of directors and authorised for issue on 2 June 2025 and are signed on its behalf by:
Martin Ridge
Director
Company registration number SC471943 (Scotland)
Hexacus Limited
Notes to the financial statements
for the year ended 31 March 2025
4
1
Accounting policies
Company information

Hexacus Limited is a private company limited by shares incorporated in Scotland. The registered office is Unit 4 Colpy Way, Colpy Road Industrial Estate, Oldmeldrum, Aberdeenshire, AB51 0BZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
-
0
-
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
200
200
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