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LABOURS OF HERCULES LTD

Registered Number
11273134
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

LABOURS OF HERCULES LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | BRITTON, Freya Alice
| BRITTON, Scott William

Registered Address | 20 Broomborough Drive
| Totnes
| TQ9 5LT

Registered Number | 11273134 (England and Wales)

LABOURS OF HERCULES LTD
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 245,863 |  |  |  | 459,413
Tangible assets | 4 |  |  | 1,326 |  |  |  | 2,245
|  |  |  | 247,189 |  |  |  | 461,658
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 8,933 |  |  |  | 11,326 |  |
Cash at bank and on hand |  | 152,908 |  |  |  | 178,181 |  |
|  | 161,841 |  |  |  | 189,507 |  |
Creditors amounts falling due within one year | 6 | (2,952) |  |  |  | (4,725) |  |
Net current assets (liabilities) |  |  |  | 158,889 |  |  |  | 184,782
Total assets less current liabilities |  |  |  | 406,078 |  |  |  | 646,440
Net assets |  |  |  | 406,078 |  |  |  | 646,440
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 165 |  |  |  | 165
Share premium |  |  |  | 2,070,304 |  |  |  | 2,070,304
Profit and loss account |  |  |  | (1,664,391) |  |  |  | (1,424,029)
Shareholders' funds |  |  |  | 406,078 |  |  |  | 646,440

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 September 2025, and are signed on its behalf by:
BRITTON, Freya Alice Director Registered Company No. 11273134

LABOURS OF HERCULES LTD
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| Functional and presentation currency: The Company's functional and presentational currency is GBP. Transactions and balances: Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Development expenditure - 5 years

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 3
| Office Equipment | 3

| Trade and other debtors
--- | ---
| Short-term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents
--- | ---
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Trade and other creditors
--- | ---
| Short-term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 1,323,434 |  | 1,323,434
| Additions | 1,925 |  | 1,925
| At 31 December 24 | 1,325,359 |  | 1,325,359
| Amortisation and impairment
| At 01 January 24 | 864,021 |  | 864,021
| Charge for year | 215,475 |  | 215,475
| At 31 December 24 | 1,079,496 |  | 1,079,496
| Net book value
| At 31 December 24 | 245,863 |  | 245,863
| At 31 December 23 | 459,413 |  | 459,413

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 2,616 |  | 142 |  | 2,758
| At 31 December 24 | 2,616 |  | 142 |  | 2,758
| Depreciation and impairment
| At 01 January 24 | 509 |  | 4 |  | 513
| Charge for year | 900 |  | 19 |  | 919
| At 31 December 24 | 1,409 |  | 23 |  | 1,432
| Net book value
| At 31 December 24 | 1,207 |  | 119 |  | 1,326
| At 31 December 23 | 2,107 |  | 138 |  | 2,245

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,160 |  | -
| Amounts owed by group undertakings | 5,557 |  | 5,297
| Other debtors | 1,160 |  | 5,425
| Prepayments and accrued income | 56 |  | 604
| Total | 8,933 |  | 11,326

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,813 |  | -
| Accrued liabilities and deferred income | 139 |  | 4,725
| Total | 2,952 |  | 4,725

7. | Controlling party
--- | ---
| The ultimate controlling party of the company is BCMM Ltd, which owns 100% of the issued share capital of the company. BCMM Ltd is incorporated in the United Kingdom and its registered office is located at 20 Broomborough Drive, Totnes, England, TQ9 5LT.