REGISTERED NUMBER: 13390285 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

STUDIO HELGA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss C Hughes

C Mackin

REGISTERED OFFICE:

10 Vernon Close

Saughall

Chester

CH1 6BH

REGISTERED NUMBER:

13390285 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

10,884

12,422

CURRENT ASSETS

Debtors

5

10,434

10,340

Cash at bank

83,888

103,125

94,322

113,465

CREDITORS

Amounts falling due within one year

6

35,185

31,513

NET CURRENT ASSETS

59,137

81,952

TOTAL ASSETS LESS CURRENT LIABILITIES

70,021

94,374

PROVISIONS FOR LIABILITIES

2,000

2,400

NET ASSETS

68,021

91,974

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

68,019

91,972

68,021

91,974

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 11 September 2025 and were signed on its behalf by:

Miss C Hughes - Director

1.	STATUTORY INFORMATION

Studio Helga 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 etc

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

20,428

Additions

4,760

At 31 May 2025

25,188

DEPRECIATION

At 1 June 2024

8,006

Charge for year

6,298

At 31 May 2025

14,304

NET BOOK VALUE

At 31 May 2025

10,884

At 31 May 2024

12,422

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,434

10,340

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

84

6

Taxation and social security

18,753

24,259

Other creditors

16,348

7,248

35,185

31,513

7.	RELATED PARTY DISCLOSURES

At 31 May 2025 other creditors included loans made to the company by the directors of £7,653 (2024: £7,247). The loans are interest free and have no fixed date for repayment.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.