Host 78 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11213652

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,843		8,060

			5,843		8,060
CURRENT ASSETS
Stocks	5	3,521		3,732
Debtors	6	791		7,002
Cash at bank and in hand		16,290		15,902

		20,602		26,636
Creditors: Amounts Falling Due Within One Year	7	(14,807 )		(18,250 )

NET CURRENT ASSETS (LIABILITIES)			5,795		8,386

TOTAL ASSETS LESS CURRENT LIABILITIES			11,638		16,446

Creditors: Amounts Falling Due After More Than One Year	8		(29,709 )		(36,969 )

NET LIABILITIES			(18,071 )		(20,523 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(18,171 )		(20,623 )

SHAREHOLDERS' FUNDS			(18,071)		(20,523)

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Host 78 Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Nicola Calder

Director

28/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Host 78 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11213652 . The registered office is The Six Bells, The Street, Horringer, Bury St. Edmunds, Suffolk, IP29 5SJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10 years straight line
Plant & Machinery	4 years straight line
Fixtures & Fittings	4 years straight line
Computer Equipment	4 years straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Host 78 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other

Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the

instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price

including transaction costs and are subsequently carried at amortised cost using the effective interest method unless

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the

future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying

impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event

occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current

carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements

entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 9)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	15,000	14,802	10,014	2,189	42,005
Additions	-	-	219	25	244

As at 31 March 2025	15,000	14,802	10,233	2,214	42,249

Depreciation
As at 1 April 2024	8,750	14,142	9,991	1,062	33,945
Provided during the period	1,500	330	77	554	2,461

As at 31 March 2025	10,250	14,472	10,068	1,616	36,406

Net Book Value
As at 31 March 2025	4,750	330	165	598	5,843

As at 1 April 2024	6,250	660	23	1,127	8,060

5. Stocks

	2025	2024
	£	£
Stock	3,521	3,732

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Host 78 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	150	-
Other debtors	641	7,002

	791	7,002

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,534	3,176
Bank loans and overdrafts	7,130	10,368
Other creditors	1,643	753
Taxation and social security	3,500	3,953

	14,807	18,250

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	29,709	36,969

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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