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REGISTERED NUMBER: 06894586 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

HEMI426 LTD

HEMI426 LTD (Registered number: 06894586)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HEMI426 LTD

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | N. P. GOSTELOW

| MRS. J. C. GOSTELOW

| SECRETARY: | MRS. J. C. GOSTELOW

| REGISTERED OFFICE: | C/O MALCOLM,WILSON, GILLOTT, FOWLER

| & CO

| SPACES, 12 HAMMERSMITH GROVE

| LONDON

| W6 7AP

| REGISTERED NUMBER: | 06894586 (England and Wales)

| ACCOUNTANTS: | MALCOLM, WILSON, GILLOTT, FOWLER & CO.

| CHARTERED CERTIFIED ACCOUNTANTS

| SPACES

| 12 HAMMERSMITH GROVE

| LONDON

| W6 7AP

HEMI426 LTD (Registered number: 06894586)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 10,000 |  | 12,500 |  |

Tangible assets | 5 | 55,871 |  | 45,700 |  |

Investment property | 6 | 339,900 |  | 339,900 |  |

405,771 |  | 398,100 |  |

CURRENT ASSETS

Debtors | 7 | 21,685 |  | 495 |  |

Cash at bank | 667,183 |  | 118,886 |  |

688,868 |  | 119,381 |  |

CREDITORS

Amounts falling due within one year | 8 | 202,893 |  | 8,476 |  |

NET CURRENT ASSETS | 485,975 |  | 110,905 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 891,746 |  | 509,005 |  |

PROVISIONS FOR LIABILITIES | 9 | 2,424 |  | 4,389 |  |

NET ASSETS | 889,322 |  | 504,616 |  |

HEMI426 LTD (Registered number: 06894586)

Balance Sheet - continued

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 889,222 |  | 504,516 |  |

SHAREHOLDERS' FUNDS | 889,322 |  | 504,616 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 21 August 2025 and were signed on its behalf by:

N. P. GOSTELOW - Director

HEMI426 LTD (Registered number: 06894586)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| HEMI426 LTD 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced fees for services, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

| 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.

| Tangible fixed assets

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

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 2 (2024 - 2 ) .

HEMI426 LTD (Registered number: 06894586)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 50,000 |  |

| AMORTISATION

| At 1 May 2024 | 37,500 |  |

| Amortisation for year | 2,500 |  |

| At 30 April 2025 | 40,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 10,000 |  |

| At 30 April 2024 | 12,500 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 694 |  | 100,370 |  | 15,083 |  | 116,147 |  |

| Additions | - |  | 28,000 |  | 1,124 |  | 29,124 |  |

| At 30 April 2025 | 694 |  | 128,370 |  | 16,207 |  | 145,271 |  |

| DEPRECIATION

| At 1 May 2024 | 681 |  | 56,655 |  | 13,111 |  | 70,447 |  |

| Charge for year | 3 |  | 17,928 |  | 1,022 |  | 18,953 |  |

| At 30 April 2025 | 684 |  | 74,583 |  | 14,133 |  | 89,400 |  |

| NET BOOK VALUE

| At 30 April 2025 | 10 |  | 53,787 |  | 2,074 |  | 55,871 |  |

| At 30 April 2024 | 13 |  | 43,715 |  | 1,972 |  | 45,700 |  |

HEMI426 LTD (Registered number: 06894586)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 339,900 |  |

| NET BOOK VALUE

| At 30 April 2025 | 339,900 |  |

| At 30 April 2024 | 339,900 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 21,034 |  | - |  |

| Other debtors | 651 |  | 495 |  |

21,685 |  | 495 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 5,305 |  | 1,531 |  |

| Taxation and social security | 191,405 |  | 2,306 |  |

| Other creditors | 6,183 |  | 4,639 |  |

202,893 |  | 8,476 |  |

9. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 2,424 |  | 4,389 |  |

HEMI426 LTD (Registered number: 06894586)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 4,389 |  |

| Provided during year | (1,965 | ) |

| Balance at 30 April 2025 | 2,424 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 504,516 |  |

| Profit for the year | 496,706 |  |

| Dividends | (112,000 | ) |

| At 30 April 2025 | 889,222 |  |

12. | RELATED PARTY DISCLOSURES

| The company operates a current account with its Directors. The loan is interest free with no

| fixed repayment terms and are included in other creditors. The balance owed to Mr and Mrs Gostelow at the year end was £879 (2024 - £404) and the maximum balance during the year was £879.