HART ENTERPRISE LIMITED


Director	HART, Dean Anthony


Registered Address	C/O Venture Finance Management Suite 101
	Cotton Exchange, Old Hall Street
	Liverpool
	L3 9LQ


Registered Number	11228097 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		2,610
			-		2,610
Current assets
Debtors		7,444		4,305
Cash at bank and on hand		3,456		310
		10,900		4,615
Creditors amounts falling due within one year		(9,338)		(3,959)
Net current assets (liabilities)			1,562		656
Total assets less current liabilities			1,562		3,266
Creditors amounts falling due after one year			(1,524)		(3,196)
Net assets			38		70
Capital and reserves
Called up share capital			1		1
Profit and loss account			37		69
Shareholders' funds			38		70

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 11 September 2025, and are signed on its behalf by:

HART, Dean Anthony
Director
Registered Company No. 11228097

HART ENTERPRISE LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		5

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 24	14,201
	At 28 February 25	14,201
	Depreciation and impairment
	At 01 March 24	11,591
	Charge for year	2,610
	At 28 February 25	14,201
	Net book value
	At 28 February 25	-
	At 29 February 24	2,610

4.	Related party transactions
	As at the year end, the Company owed the Director £2,000 (2024 - (£469)). This loan is interest free and repayable on demand.