REGISTERED NUMBER: 05691459 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

H.E.M.E. International Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

P B Simpkin

M Simpkin

Secretary:

M Simpkin

Registered office:

West Lancashire Investment Centre

Maple View

White Moss Industrial Park

Skelmersdale

Lancashire

WN8 9TG

Registered number:

05691459 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

38,300

45,111

Current assets

Debtors

5

116,446

75,132

Cash at bank

367,355

323,797

483,801

398,929

Creditors

Amounts falling due within one year

6

79,509

72,353

Net current assets

404,292

326,576

Total assets less current liabilities

442,592

371,687

Provisions for liabilities

7,582

10,276

Net assets

435,010

361,411

Capital and reserves

Called up share capital

1,000

1,000

Retained earnings

434,010

360,411

435,010

361,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

P B Simpkin - Director

1.	Statutory information

H.E.M.E. International 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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 7 (2024 - 7 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 July 2024

41,229

5,367

61,711

11,399

119,706

Additions

10,565

312

-

-

10,877

At 30 June 2025

51,794

5,679

61,711

11,399

130,583

Depreciation

At 1 July 2024

35,864

3,997

23,784

10,950

74,595

Charge for year

4,475

435

12,342

436

17,688

At 30 June 2025

40,339

4,432

36,126

11,386

92,283

Net book value

At 30 June 2025

11,455

1,247

25,585

13

38,300

At 30 June 2024

5,365

1,370

37,927

449

45,111

5.

Debtors: amounts falling due within one year

30/6/25

30/6/24

£

£

Trade debtors

82,194

69,819

Other debtors

34,252

5,313

116,446

75,132

6.

Creditors: amounts falling due within one year

30/6/25

30/6/24

£

£

Taxation and social security

75,688

56,537

Other creditors

3,821

15,816

79,509

72,353

7.	Other financial commitments

At 30 June 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £6,947 (2024: £71,132) of which £6,947 is due within one year (2024: £14,045).

8.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30/6/25

30/6/24

£

£

P B Simpkin and M Simpkin

Balance outstanding at start of year

-

293

Amounts advanced

15,025

150

Amounts repaid

-

(443

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,025

-

Loans to the directors are unsecured, interest free and repayable on demand. The maximum balance outstanding in the year was £15,025. Advances include £6,234 on 22 April 2025.