THE HUMAN ENERGY COMPANY LTD


Director	FARRAND, Thomas Benjamin


Registered Address	Autumn 79 Downs Road
	South Wonston
	Winchester
	SO21 3EW


Registered Number	08846656 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,408		1,766
			1,408		1,766
Current assets
Debtors	4	23,282		26,229
Cash at bank and on hand		4,537		9,131
		27,819		35,360
Creditors amounts falling due within one year	5	(27,736)		(35,816)
Net current assets (liabilities)			83		(456)
Total assets less current liabilities			1,491		1,310
Creditors amounts falling due after one year	6		(460)		(1,012)
Net assets			1,031		298
Capital and reserves
Called up share capital			2		2
Profit and loss account			1,029		296
Shareholders' funds			1,031		298

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 financial statements were approved and authorised for issue by the Director on 23 September 2025, and are signed on its behalf by:

FARRAND, Thomas Benjamin
Director
Registered Company No. 08846656

THE HUMAN ENERGY COMPANY LTD

Notes to the Financial Statements
for the year ended 31 March 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.

	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.

	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:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	2

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	772	8,868	9,640
Additions	-	715	715
At 31 March 25	772	9,583	10,355
Depreciation and impairment
At 01 April 24	180	7,694	7,874
Charge for year	154	919	1,073
At 31 March 25	334	8,613	8,947
Net book value
At 31 March 25	438	970	1,408
At 31 March 24	592	1,174	1,766

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	21,900	25,000
Prepayments and accrued income	1,382	1,229
Total	23,282	26,229


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised
at transaction price including any transaction costs and subsequently measured at amortised cost
determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	670	25
Taxation and social security	22,057	22,322
Other creditors	5,009	13,469
Total	27,736	35,816


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	460	1,012
Total	460	1,012