Company registration number 03862662 (England and Wales)
HUE HOUSE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
HUE HOUSE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HUE HOUSE LTD (REGISTERED NUMBER: 03862662)
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
51,669
51,669
Tangible assets
4
13,500
41,944
65,169
93,613
Current assets
Stocks
25,000
25,000
Debtors
5
27,928
114,425
Cash at bank and in hand
200
1,851
53,128
141,276
Creditors: amounts falling due within one year
6
(132,636)
(196,280)
Net current liabilities
(79,508)
(55,004)
Total assets less current liabilities
(14,339)
38,609
Creditors: amounts falling due after more than one year
7
(19,736)
(33,616)
Provisions for liabilities
4,998
(3,716)
Net (liabilities)/assets
(29,077)
1,277
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(29,177)
1,177
Total equity
(29,077)
1,277

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

HUE HOUSE LTD (REGISTERED NUMBER: 03862662)
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2025
28 February 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 5 September 2025 and are signed on its behalf by:
Mr J L Bichard
Director
HUE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -
1
Accounting policies
Company information

Hue House Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 109 Worlds End Lane, Green Street, Orpington, England, BR6 6AE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Intangible fixed assets - goodwill

Goodwill is recognised at initial investment cost, related stamp duty and legal fees at the time. It is reviewed annually for impairment.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Fixtures and fittings
25% reducing balance
Computers
33% straight line
Motor vehicles
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

HUE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
13
3
Intangible fixed assets
Goodwill
£
Cost
At 1 March 2024 and 28 February 2025
60,419
Amortisation and impairment
At 1 March 2024 and 28 February 2025
8,750
Carrying amount
At 28 February 2025
51,669
At 29 February 2024
51,669
HUE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 5 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 March 2024
30,346
2,130
7,777
62,587
102,840
Additions
-
0
1,587
-
0
-
0
1,587
Disposals
-
0
-
0
-
0
(25,195)
(25,195)
At 28 February 2025
30,346
3,717
7,777
37,392
79,232
Depreciation and impairment
At 1 March 2024
30,346
533
4,217
25,800
60,896
Depreciation charged in the year
-
0
531
1,866
9,158
11,555
Eliminated in respect of disposals
-
0
-
0
-
0
(6,719)
(6,719)
At 28 February 2025
30,346
1,064
6,083
28,239
65,732
Carrying amount
At 28 February 2025
-
0
2,653
1,694
9,153
13,500
At 29 February 2024
-
0
1,597
3,560
36,787
41,944
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
26,107
94,958
Other debtors
1,821
19,467
27,928
114,425
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
45,584
54,425
Trade creditors
30,697
48,620
Taxation and social security
21,561
41,532
Other creditors
34,794
51,703
132,636
196,280
HUE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
19,736
22,202
Other creditors
-
0
11,414
19,736
33,616
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
50
50
50
50
Ordinary B of £1 each
50
50
50
50
100
100
100
100
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
15,155
17,791
2025-02-28 2024-03-01 false false false 05 September 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr J L Bichard Mrs L Bichard 03862662 2024-03-01 2025-02-28 03862662 2025-02-28 03862662 2024-02-29 03862662 core:Goodwill 2025-02-28 03862662 core:Goodwill 2024-02-29 03862662 core:PlantMachinery 2025-02-28 03862662 core:FurnitureFittings 2025-02-28 03862662 core:ComputerEquipment 2025-02-28 03862662 core:MotorVehicles 2025-02-28 03862662 core:PlantMachinery 2024-02-29 03862662 core:FurnitureFittings 2024-02-29 03862662 core:ComputerEquipment 2024-02-29 03862662 core:MotorVehicles 2024-02-29 03862662 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 03862662 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 03862662 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 03862662 core:Non-currentFinancialInstruments core:AfterOneYear 2024-02-29 03862662 core:CurrentFinancialInstruments 2025-02-28 03862662 core:CurrentFinancialInstruments 2024-02-29 03862662 core:Non-currentFinancialInstruments 2025-02-28 03862662 core:Non-currentFinancialInstruments 2024-02-29 03862662 core:ShareCapital 2025-02-28 03862662 core:ShareCapital 2024-02-29 03862662 core:RetainedEarningsAccumulatedLosses 2025-02-28 03862662 core:RetainedEarningsAccumulatedLosses 2024-02-29 03862662 core:ShareCapitalOrdinaryShareClass1 2025-02-28 03862662 core:ShareCapitalOrdinaryShareClass1 2024-02-29 03862662 core:ShareCapitalOrdinaryShareClass2 2025-02-28 03862662 core:ShareCapitalOrdinaryShareClass2 2024-02-29 03862662 core:ShareCapitalOrdinaryShares 2025-02-28 03862662 core:ShareCapitalOrdinaryShares 2024-02-29 03862662 bus:Director1 2024-03-01 2025-02-28 03862662 core:Goodwill 2024-03-01 2025-02-28 03862662 core:PlantMachinery 2024-03-01 2025-02-28 03862662 core:FurnitureFittings 2024-03-01 2025-02-28 03862662 core:ComputerEquipment 2024-03-01 2025-02-28 03862662 core:MotorVehicles 2024-03-01 2025-02-28 03862662 2023-03-01 2024-02-29 03862662 core:Goodwill 2024-02-29 03862662 core:PlantMachinery 2024-02-29 03862662 core:FurnitureFittings 2024-02-29 03862662 core:ComputerEquipment 2024-02-29 03862662 core:MotorVehicles 2024-02-29 03862662 2024-02-29 03862662 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 03862662 bus:OrdinaryShareClass2 2024-03-01 2025-02-28 03862662 bus:OrdinaryShareClass1 2025-02-28 03862662 bus:OrdinaryShareClass1 2024-02-29 03862662 bus:OrdinaryShareClass2 2025-02-28 03862662 bus:OrdinaryShareClass2 2024-02-29 03862662 bus:AllOrdinaryShares 2025-02-28 03862662 bus:AllOrdinaryShares 2024-02-29 03862662 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 03862662 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 03862662 bus:FRS102 2024-03-01 2025-02-28 03862662 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 03862662 bus:Director2 2024-03-01 2025-02-28 03862662 bus:FullAccounts 2024-03-01 2025-02-28 xbrli:pure xbrli:shares iso4217:GBP