HMZ Herbal Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12828100 (England and Wales)

Financial Statements

for the Period 1 September 2023 to 28 February 2025

for

HMZ Herbal Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

Mr B Tomlin

Mrs R M Tomlin

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

12828100 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

1,694

633

CURRENT ASSETS

Stocks

-

2,400

Debtors

5

10,992

10,300

Cash at bank and in hand

13,297

14,772

24,289

27,472

CREDITORS

Amounts falling due within one year

6

19,881

20,484

NET CURRENT ASSETS

4,408

6,988

TOTAL ASSETS LESS CURRENT LIABILITIES

6,102

7,621

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

6,002

7,521

6,102

7,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 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.

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 2 September 2025 and were signed on its behalf by:

Mr B Tomlin - Director

1.	STATUTORY INFORMATION

HMZ Herbal 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.

Tangible fixed assets

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

Computer equipment

-

25% 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 period 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2023

1,500

Additions

1,948

At 28 February 2025

3,448

DEPRECIATION

At 1 September 2023

867

Charge for period

887

At 28 February 2025

1,754

NET BOOK VALUE

At 28 February 2025

1,694

At 31 August 2023

633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

31.8.23

£

Trade debtors

5,263

526

Other debtors

5,729

9,774

10,992

10,300

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

31.8.23

£

Taxation and social security

1,545

19,612

Other creditors

18,336

872

19,881

20,484

7.	RELATED PARTY DISCLOSURES

The Director, Mr B Tomlin, is considered to be the key management personnel.

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 Statement of Financial Position. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HMZ Herbal Limited for the period ended 28 February 2025 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of HMZ Herbal Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HMZ Herbal Limited and state those matters that we have agreed to state to the Board of Directors of HMZ Herbal Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HMZ Herbal Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that HMZ Herbal 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 HMZ Herbal Limited. You consider that HMZ Herbal Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of HMZ Herbal 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.

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

2 September 2025