REGISTERED NUMBER: 06894586 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

HEMI426 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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 ) .

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

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

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.