Registration number: 03039243

Hygienic Wall Systems Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Hygienic Wall Systems Limited

Company Information

Director

WB Little

Registered office

4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE

Accountants

Addicus Plus Limited Chartered Certified Accountants4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE

Hygienic Wall Systems Limited

(Registration number: 03039243)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	231,081	243,115
Current assets
Stocks	5	12,500	14,900
Debtors	6	42,538	59,477
Cash at bank and in hand		30,440	55,026
		85,478	129,403
Creditors: Amounts falling due within one year	7	(76,726)	(83,341)
Net current assets		8,752	46,062
Total assets less current liabilities		239,833	289,177
Provisions for liabilities		(3,780)	(5,088)
Net assets		236,053	284,089
Capital and reserves
Called up share capital		100	100
Retained earnings		235,953	283,989
Shareholders' funds		236,053	284,089

For the financial 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.

Hygienic Wall Systems Limited

(Registration number: 03039243)
Balance Sheet as at 31 March 2025

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 October 2025
 

WB Little Director

Hygienic Wall Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
4 The Axium Centre Dorchester Road
Lytchett Minster
Poole
Dorset
BH16 6FE
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 deferred 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.

Hygienic Wall Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Freehold property	2% straight line
Plant and machinery	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Hygienic Wall Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 6).

4	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	257,544	56,993	314,537
Revaluations	-	(7,828)	(7,828)
At 31 March 2025	257,544	49,165	306,709
Depreciation
At 1 April 2024	41,208	30,214	71,422
Charge for the year	5,151	6,632	11,783
Eliminated on disposal	-	(7,577)	(7,577)
At 31 March 2025	46,359	29,269	75,628
Carrying amount
At 31 March 2025	211,185	19,896	231,081
At 31 March 2024	216,336	26,779	243,115

Included within the net book value of land and buildings above is £211,185 (2024 - £216,336) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	12,500	14,900

Hygienic Wall Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

	2025 £	2024 £
Trade debtors	29,919	5,015
Other debtors	7,601	8,263
Prepayments	1,878	1,957
Accrued income	3,140	44,242
	42,538	59,477

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,523	11,967
Taxation and social security	2,126	1,913
Accruals and deferred income	1,500	1,500
Other creditors	70,577	67,961
	76,726	83,341

8	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	33,920	32,480