REGISTERED NUMBER: 07150110 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

PAUL HEWETT REINSTATEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P HEWETT

MRS T J HEWETT

REGISTERED OFFICE:

27 STAKES ROAD

PURBROOK

WATERLOOVILLE

Hampshire

PO7 5LU

REGISTERED NUMBER:

07150110 (England and Wales)

ACCOUNTANTS:

Landi Accounting Limited

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

FIXED ASSETS

Tangible assets

4

41,364

58,637

CURRENT ASSETS

Stocks

3,790

2,570

Debtors

5

129,037

139,365

Cash at bank

72

3,149

132,899

145,084

CREDITORS

Amounts falling due within one year

6

153,636

152,875

NET CURRENT LIABILITIES

(20,737

)

(7,791

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,627

50,846

CREDITORS

Amounts falling due after more than one year

7

9,500

15,500

NET ASSETS

11,127

35,346

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

11,125

35,344

SHAREHOLDERS' FUNDS

11,127

35,346

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

P HEWETT - Director

1.	STATUTORY INFORMATION

PAUL HEWETT REINSTATEMENT LTD 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.

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

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

1,500

112,677

1,370

115,547

Disposals

-

(8,770

)

-

(8,770

)

At 28 February 2025

1,500

103,907

1,370

106,777

DEPRECIATION

At 1 March 2024

1,050

54,490

1,370

56,910

Charge for year

300

16,973

-

17,273

Eliminated on disposal

-

(8,770

)

-

(8,770

)

At 28 February 2025

1,350

62,693

1,370

65,413

NET BOOK VALUE

At 28 February 2025

150

41,214

-

41,364

At 29 February 2024

450

58,187

-

58,637

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

125,450

131,108

Other debtors

3,587

8,257

129,037

139,365

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

9,407

-

Hire purchase contracts

32,188

42,820

Trade creditors

2,241

2,058

Taxation and social security

22,630

30,997

Other creditors

87,170

77,000

153,636

152,875

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

9,500

15,500