Hummingbird Heymaa Trading Limited
Unaudited Financial Statements
For the year ended 31 December 2024
Pages for Filing with Registrar
Company Registration No. 05888346 (England and Wales)
Hummingbird Heymaa Trading Limited
Company Information
Director
Mr Thomas Chambers
Secretary
Mr Alex Chambers
Company number
05888346
Registered office
Unit 3, Linen House
Kilburn Lane
London
United Kingdom
W10 4BQ
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Hummingbird Heymaa Trading Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Hummingbird Heymaa Trading Limited
Balance Sheet
As at 31 December 2024
Page 1
2024
2023
Notes
$
$
$
$
Current assets
Debtors
3
2,350,820
1,511,698
Cash at bank and in hand
1,664,150
2,054,425
4,014,970
3,566,123
Creditors: amounts falling due within one year
4
(3,224,270)
(3,050,547)
Net current assets
790,700
515,576
Capital and reserves
Called up share capital
5
129
129
Profit and loss reserves
790,571
515,447
Total equity
790,700
515,576

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 18 August 2025
Mr Thomas Chambers
Director
Company Registration No. 05888346
Hummingbird Heymaa Trading Limited
Notes to the Financial Statements
For the year ended 31 December 2024
Page 2
1
Accounting policies
Company information

Hummingbird Heymaa Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3, Linen House, Kilburn Lane, London, United Kingdom, W10 4BQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in US dollars, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest dollar.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue is recognised when the sale becomes unconditional.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets cash in hand. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Hummingbird Heymaa Trading Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
1
Accounting policies
(Continued)
Page 3
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Foreign exchange

Transactions in currencies other than US dollars are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
2
3
Debtors
2024
2023
Amounts falling due within one year:
$
$
Trade debtors
1,111
24,785
Other debtors
1,581,019
1,485,268
Prepayments and accrued income
768,690
1,645
2,350,820
1,511,698
Hummingbird Heymaa Trading Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2024
Page 4
4
Creditors: amounts falling due within one year
2024
2023
$
$
Trade creditors
48,743
1,153,764
Corporation tax
215,540
161,839
Other creditors
2,959,987
1,734,944
3,224,270
3,050,547
5
Called up share capital
2024
2023
$
$
Ordinary share capital
Issued and fully paid
98 Ordinary of £1 each
129
129
129
129
6
Related party transactions

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due to related parties
$
$
Entities under common control
643,881
1,723,967

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due from related parties
$
$
Entities under common control
188,986
188,966
Other related parties
1,392,033
1,296,302
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