Hashtag United Ltd

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Hashtag United Ltd For The Year Ended 31 May 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Hashtag United Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Hashtag United Ltd , as a body, in accordance with the terms of our engagement letter dated 05 November 2021. Our work has been undertaken solely to prepare for your approval the accounts of Hashtag United Ltd and state those matters that we have agreed to state to the directors of Hashtag United Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hashtag United Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Hashtag United Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hashtag United Ltd . You consider that Hashtag United Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hashtag United Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18/11/2025

FB Accountancy Services Limited

Chartered Certified Accountants

Unit 16, Heronsgate Trading Estate

Paycocke Road

Basildon

Essex

SS14 3EU

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Hashtag United Ltd

Statement of Financial Position

As At 31 May 2025

Statement of Financial Position

Registered number: 10575088

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,914		13,789
Investments	5		100		100

			18,014		13,889
CURRENT ASSETS
Debtors	6	176,735		415,631
Investments	7	69,003		66,123
Cash at bank and in hand		597,444		507,735

		843,182		989,489
Creditors: Amounts Falling Due Within One Year	8	(300,283 )		(298,862 )

NET CURRENT ASSETS (LIABILITIES)			542,899		690,627

TOTAL ASSETS LESS CURRENT LIABILITIES			560,913		704,516

NET ASSETS			560,913		704,516

CAPITAL AND RESERVES
Called up share capital	9		1,674		1,674
Share premium account			649,813		649,813
Income Statement			(90,574 )		53,029

SHAREHOLDERS' FUNDS			560,913		704,516

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Hashtag United Ltd

Statement of Financial Position (continued)

As At 31 May 2025

For the year ending 31 May 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 Income Statement.

On behalf of the board

Miss Alexandra Osipczak

Director

18/11/2025

The notes on pages 4 to 6 form part of these financial statements.

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Hashtag United Ltd

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Hashtag United Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10575088 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.

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:

Fixtures & Fittings

25% Reducing balance

Fixed asset investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Other investments are measured at cost less impairment.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Hashtag United Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.7. Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the

Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 7)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 June 2024	33,818
Additions	10,541
Disposals	(2,455 )

As at 31 May 2025	41,904

Depreciation
As at 1 June 2024	20,029
Provided during the period	4,920
Disposals	(959 )

As at 31 May 2025	23,990

Net Book Value
As at 31 May 2025	17,914

As at 1 June 2024	13,789

5. Investments

	Subsidiaries
	£
Cost
As at 1 June 2024	100

As at 31 May 2025	100

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	100

As at 1 June 2024	100

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Hashtag United Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,242	300,523
Other debtors	65,809	43,745
Deferred tax current asset	78,404	45,296
Other taxes and social security	12,280	26,067

	176,735	415,631

7. Current Asset Investments

	2025	2024
	£	£
Listed investments	69,003	66,123

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	701	1,592
Other creditors	298,737	296,425
Amounts owed to group undertakings	845	845

	300,283	298,862

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,674	1,674

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	28,000	28,000
Later than one year and not later than five years	2,333	30,333

	30,333	58,333

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