REGISTERED NUMBER: 09497862 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

H & A ADVENTURE PLAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J C Wales

REGISTERED OFFICE:

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St Edmunds

Suffolk

IP31 2QY

REGISTERED NUMBER:

09497862 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Tangible assets

4

-

6,381

CURRENT ASSETS

Debtors

5

5,133

16,630

Cash at bank

6,361

3,892

11,494

20,522

CREDITORS

Amounts falling due within one year

6

11,315

21,839

NET CURRENT ASSETS/(LIABILITIES)

179

(1,317

)

TOTAL ASSETS LESS CURRENT LIABILITIES

179

5,064

CREDITORS

Amounts falling due after more than one year

7

-

(3,020

)

PROVISIONS FOR LIABILITIES

-

(1,297

)

NET ASSETS

179

747

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

79

647

SHAREHOLDERS' FUNDS

179

747

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 October 2025 and were signed by:

Mr J C Wales - Director

1.	STATUTORY INFORMATION

H & A Adventure Play Limited 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.

Tools & equipment

-

25% on reducing balance

Computer equipment

-

33% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Tools &

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

14,479

4,825

19,304

Disposals

(14,479

)

(4,825

)

(19,304

)

At 31 March 2025

-

-

-

DEPRECIATION

At 1 April 2024

8,619

4,304

12,923

Eliminated on disposal

(8,619

)

(4,304

)

(12,923

)

At 31 March 2025

-

-

-

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

5,860

521

6,381

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,133

15,281

VAT

-

849

Prepayments

-

500

5,133

16,630

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,038

2,613

Corporation tax

4,019

11,932

VAT

25

-

Director's current account

3,256

6,062

Accrued expenses

977

1,232

11,315

21,839

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

3,020

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bounce Back Loan

3,038

5,633

The Bounce Back Loan is secured by the UK government.