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Registered Number: 07054961
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 December 2024

for

HEXEAL CHEMICALS LIMITED

 

 		 Notes

 		 2024
£

   2023
£
(as restated)
Fixed assets      
Tangible fixed assets 3 156,853    99,926 
156,853    99,926 
Current assets      
Stocks 4 152,903    304,446 
Debtors 5 199,007    164,909 
Cash at bank and in hand 337,145    54,878 
689,055    524,233 
Creditors: amount falling due within one year 6 (536,803)   (232,427)
Net current assets 152,252    291,806 
 
Total assets less current liabilities 309,105    391,732 
Creditors: amount falling due after more than one year 7 (4,543)   - 
Provisions for liabilities 8 (39,214)   (7,774)
Net assets 265,348    383,958 
 

Capital and reserves 		     
Called up share capital 112    100 
Profit and loss account 265,236    383,858 
Shareholders' funds 265,348    383,958 
 


For the 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.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:


-------------------------------
Christopher Moore
Director
1
General Information
Hexeal Chemicals Limited is a private company, limited by shares, registered in England and Wales, registration number 07054961, registration address Unit 1 Railway Farm, Norwich Road, Great Plumstead, Norfolk, NR13 5FW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 25 (2023 : 11).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 January 2024 188,606    6,654    23,089    218,349 
Additions 104,398    -    2,765    107,163 
Disposals -    -    -    - 
At 31 December 2024 293,004    6,654    25,854    325,512 
Depreciation
At 01 January 2024 100,280    5,487    12,656    118,423 
Charge for year 46,238    292    3,706    50,236 
On disposals -    -    -    - 
At 31 December 2024 146,518    5,779    16,362    168,659 
Net book values
Closing balance as at 31 December 2024 146,486    875    9,492    156,853 
Opening balance as at 01 January 2024 88,326    1,167    10,433    99,926 


4.

Stocks

2024
£		   2023
£
Stocks 152,903    304,446 
152,903    304,446 

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 64,861    58,718 
Prepayments & Accrued Income -    5,504 
Accrued Income 50,000    - 
Other Debtors 32,764    36,124 
Directors' Current Accounts 51,382    64,563 
199,007    164,909 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 221,492    157,901 
Bank Loans & Overdrafts 10,248    24,930 
Corporation Tax 68,185    11,223 
PAYE & Social Security 8,317    15,580 
Accrued Expenses 70,000    - 
Other Creditors 111,924    1,526 
VAT 46,637    21,267 
536,803    232,427 

7.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts 4,543    - 
4,543    - 

8.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 7,774    (8,345)
Charged to Profit & Loss 31,440    16,119 
39,214    7,774 

2