Registration number: 07696537

Hardell Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Hardell Ltd

Company Information

Director

S Sherriff

Registered office

Flat 16 31 Three Colt Street, London E14 8HH

Accountants

Addicus Plus Limited Chartered Certified Accountants4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE

Hardell Ltd

(Registration number: 07696537)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	601
Current assets
Debtors	5	13,755	8,409
Cash at bank and in hand		85,996	48,813
		99,751	57,222
Creditors: Amounts falling due within one year	6	(24,467)	(9,446)
Net current assets		75,284	47,776
Total assets less current liabilities		75,284	48,377
Provisions for liabilities		-	(114)
Net assets		75,284	48,263
Capital and reserves
Called up share capital		100	100
Retained earnings		75,184	48,163
Shareholders' funds		75,284	48,263

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

Hardell Ltd

(Registration number: 07696537)
Balance Sheet as at 31 July 2025

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 August 2025
 

S Sherriff Director

Hardell Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 16
31 Three Colt Street, London
E14 8HH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Hardell Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	3 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Hardell Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 August 2024	1,803	1,803
At 31 July 2025	1,803	1,803
Depreciation
At 1 August 2024	1,202	1,202
Charge for the year	601	601
At 31 July 2025	1,803	1,803
Carrying amount
At 31 July 2025	-	-
At 31 July 2024	601	601

5

Debtors

	2025 £	2024 £
Trade debtors	13,755	8,409
	13,755	8,409

Hardell Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	12
Taxation and social security	23,789	8,618
Other creditors	678	816
	24,467	9,446

7	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,385	9,096