REGISTERED NUMBER: 13911467 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

H & E Telecom Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Elms

Mr I Hyde

REGISTERED OFFICE:

First Floor, Sovereign House

Bare Hill Street

Littleborough

OL15 9BL

REGISTERED NUMBER:

13911467 (England and Wales)

ACCOUNTANTS:

N J Grindrod & Co Limited

First Floor

Sovereign House

Barehill Street

Littleborough

Lancashire

OL15 9BL

FIXED ASSETS

Tangible assets

4

282,580

141,068

CURRENT ASSETS

Debtors

45,609

18,272

Cash at bank

241,506

256,514

287,115

274,786

CREDITORS

Amounts falling due within one year

83,737

118,932

NET CURRENT ASSETS

203,378

155,854

TOTAL ASSETS LESS CURRENT LIABILITIES

485,958

296,922

CREDITORS

Amounts falling due after more than one year

99,993

46,639

NET ASSETS

385,965

250,283

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

385,963

250,281

SHAREHOLDERS' FUNDS

385,965

250,283

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 September 2025 and were signed on its behalf by:

Mr I Hyde - Director

1.	STATUTORY INFORMATION

H & E Telecom 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.

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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

200,046

Additions

223,013

Disposals

(14,195

)

At 30 April 2025

408,864

DEPRECIATION

At 1 May 2024

58,978

Charge for year

70,854

Eliminated on disposal

(3,548

)

At 30 April 2025

126,284

NET BOOK VALUE

At 30 April 2025

282,580

At 30 April 2024

141,068