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REGISTERED NUMBER: 04519261 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HAZELNUT LIMITED

HAZELNUT LIMITED (REGISTERED NUMBER: 04519261)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HAZELNUT LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTOR: S Terry





SECRETARY: Mrs E L Terry





REGISTERED OFFICE: Unit 5
Tunbridge Wells Trade Park
Longfield Road
Tunbridge Wells
Kent
TN2 4QF





REGISTERED NUMBER: 04519261 (England and Wales)





ACCOUNTANTS: Waight & Company Ltd
Trading as WaightSharnock
8 Lonsdale Gardens
Tunbridge Wells
Kent
TN1 1NU

HAZELNUT LIMITED (REGISTERED NUMBER: 04519261)

BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 77,872 77,872
Tangible assets 5 32,426 26,110
110,298 103,982

CURRENT ASSETS
Stocks 90,390 91,500
Debtors 6 52,405 114,653
Cash at bank and in hand 95,499 2,322
238,294 208,475
CREDITORS
Amounts falling due within one year 7 308,324 278,204
NET CURRENT LIABILITIES (70,030 ) (69,729 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,268

34,253

CREDITORS
Amounts falling due after more than one year 8 (5,712 ) -

PROVISIONS FOR LIABILITIES (6,248 ) (3,652 )
NET ASSETS 28,308 30,601

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Share premium 18,000 18,000
Retained earnings 308 2,601
28,308 30,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HAZELNUT LIMITED (REGISTERED NUMBER: 04519261)

BALANCE SHEET - continued
31 March 2025


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 director and authorised for issue on 4 July 2025 and were signed by:





G Whittaker - Director


HAZELNUT LIMITED (REGISTERED NUMBER: 04519261)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Hazelnut Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HAZELNUT LIMITED (REGISTERED NUMBER: 04519261)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 77,872
NET BOOK VALUE
At 31 March 2025 77,872
At 31 March 2024 77,872

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 208,901
Additions 15,589
Disposals (5,000 )
At 31 March 2025 219,490
DEPRECIATION
At 1 April 2024 182,791
Charge for year 8,107
Eliminated on disposal (3,834 )
At 31 March 2025 187,064
NET BOOK VALUE
At 31 March 2025 32,426
At 31 March 2024 26,110

HAZELNUT LIMITED (REGISTERED NUMBER: 04519261)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 18,398 69,208
Other debtors 34,007 45,445
52,405 114,653

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 4,569 -
Trade creditors 91,976 96,597
Taxation and social security 72,423 63,447
Other creditors 139,356 118,160
308,324 278,204

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 5,712 -