Registration number: 08036732

Heamar Company Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Heamar Company Limited

(Registration number: 08036732)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	197,671	236,920
Investments	5	4	4
		197,675	236,924
Current assets
Stocks	6	525,522	567,098
Debtors	7	715,262	475,271
Cash at bank and in hand		70,770	158,660
		1,311,554	1,201,029
Creditors: Amounts falling due within one year	8	(1,105,937)	(1,039,337)
Net current assets		205,617	161,692
Total assets less current liabilities		403,292	398,616
Creditors: Amounts falling due after more than one year	8	(6,189)	(11,427)
Net assets		397,103	387,189
Capital and reserves
Called up share capital		4	4
Retained earnings		397,099	387,185
Shareholders' funds		397,103	387,189

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Heamar Company Limited

(Registration number: 08036732)
Balance Sheet as at 30 June 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:
 

......................................... Mr David Martin Director

Heamar Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Foundry Bank
Congleton
Cheshire
CW12 1EE
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Heamar Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance
Fixtures and fittings	33% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2024 - 17).

Heamar Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 July 2024	30,294	374,800	405,094
Additions	4,106	15,772	19,878
At 30 June 2025	34,400	390,572	424,972
Depreciation
At 1 July 2024	16,476	151,698	168,174
Charge for the year	11,352	47,775	59,127
At 30 June 2025	27,828	199,473	227,301
Carrying amount
At 30 June 2025	6,572	191,099	197,671
At 30 June 2024	13,818	223,102	236,920

5	Investments

	2025 £	2024 £
Investments in associates	4	4