BrightAccountsProduction v1.0.0 v1.0.0 2024-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts creating and teaching stained glass. 3 October 2025 0 0 08516646 2025-08-31 08516646 2024-08-31 08516646 2023-08-31 08516646 2024-09-01 2025-08-31 08516646 2023-09-01 2024-08-31 08516646 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08516646 uk-curr:PoundSterling 2024-09-01 2025-08-31 08516646 uk-bus:AbridgedAccounts 2024-09-01 2025-08-31 08516646 uk-core:ShareCapital 2025-08-31 08516646 uk-core:ShareCapital 2024-08-31 08516646 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 08516646 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 08516646 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-08-31 08516646 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 08516646 uk-bus:FRS102 2024-09-01 2025-08-31 08516646 uk-core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 08516646 2024-09-01 2025-08-31 08516646 uk-bus:Director1 2024-09-01 2025-08-31 08516646 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 xbrli:pure iso4217:GBP xbrli:shares

Hellion Trace Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 August 2025

Hellion Trace Limited

Company Registration Number: 08516646

ABRIDGED BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 509 |  | 845
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 1,129 |  | 506
Cash and cash equivalents |  |  | 3,528 |  | 3,265
|  |  | ───────── |  | ─────────
|  |  | 4,657 |  | 3,771
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (6,455) |  | (4,826)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (1,798) |  | (1,055)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (1,289) |  | (210)
Creditors:

amounts falling due after more than one year |  |  | (13,800) |  | (3,800)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (15,089) |  | (4,010)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | (15,090) |  | (4,011)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (15,089) |  | (4,010)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 3 October 2025

Laura Kriefman |  |  |  |  |
Director |  |  |  |  |

Hellion Trace Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| Hellion Trace Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 08516646. The registered office of the company is Office L Commerce House, Dawlish Business Park, Devon, EX7 0NH. creating and teaching stained glass. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 33% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 September 2024 | 4,575 | 4,575
|  | ───────── | ─────────
| At 31 August 2025 | 4,575 | 4,575
|  | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 3,730 | 3,730
| Charge for the financial year | 336 | 336
|  | ───────── | ─────────
| At 31 August 2025 | 4,066 | 4,066
|  | ───────── | ─────────
| Net book value
| At 31 August 2025 | 509 | 509
|  | ═════════ | ═════════
| At 31 August 2024 | 845 | 845
|  | ═════════ | ═════════