Haygarth Ross Limited

Haygarth Ross Limited Accountants' Report For the year ended 28 February 2025
In order to assist you fulfil your duties under the Companies Act 2006, and in accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. This report is made solely to the Board of Directors of Haygarth Ross Limited, as a body, in accordance with the terms of our letter of engagement. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Haygarth Ross Limited and its Board of Directors as a body, for our work or for this report. You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. We have not carried out an audit or any other review of the accounts, and consequently we have not verified the accurancy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore express any opinion on these accounts. .................................................... Gemma Merritt CTA River View Tax & Accountancy Ltd 5 Beresford Gate South Way Andover Hampshire SP10 5BN 27 November 2025 2

Haygarth Ross Limited
Accountants' Report
For the year ended 28 February 2025

In order to assist you fulfil your duties under the Companies Act 2006, and in accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

This report is made solely to the Board of Directors of Haygarth Ross Limited, as a body, in accordance with the terms of our letter of engagement. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Haygarth Ross Limited and its Board of Directors as a body, for our work or for this report.

You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

We have not carried out an audit or any other review of the accounts, and consequently we have not verified the accurancy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore express any opinion on these accounts.

....................................................
Gemma Merritt CTA
River View Tax & Accountancy Ltd
5 Beresford Gate
South Way
Andover
Hampshire
SP10 5BN
27 November 2025

Haygarth Ross Limited
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	51,369	35,130
		51,369	35,130
Current assets
Stocks	5	0	11,062
Debtors	6	759,358	564,432
Cash at bank and in hand		19,571	318,254
		778,929	893,748
Creditors: amount falling due within one year	7	(259,547)	(293,636)
Net current assets		519,382	600,112

Total assets less current liabilities		570,751	635,242
Creditors: amount falling due after more than one year	8	(12,988)	0
Provisions for liabilities	9	(8,768)	(6,675)
Net assets		548,995	628,567

Capital and reserves
Called up share capital	10	12	12
Share premium account	11	57,800	57,800
Profit and loss account		491,183	570,755
Shareholders' funds		548,995	628,567

For the 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.

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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 27 November 2025 and were signed on its behalf by:

-------------------------------
Mr Nigel Winston Browner
Director

Haygarth Ross Limited
Notes to the Financial Statements
For the year ended 28 February 2025

General Information

Haygarth Ross Limited is a private company, limited by shares, registered in England and Wales, registration number 07530112, registration address Shepherds Cottage, Little Ann, Andover, Hampshire, SP11 7DW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	33% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 10 (2024 : 10).

Intangible fixed assets

Cost	Website design	Total
	£	£
At 01 March 2024	2,100	2,100
Additions	-	-
Disposals	-	-
At 28 February 2025	2,100	2,100
Amortisation
At 01 March 2024	2,100	2,100
Charge for year	-	-
On disposals	-	-
At 28 February 2025	2,100	2,100
Net book values
At 28 February 2025	-	-
At 29 February 2024	-	-

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 March 2024	11,550	108,500	4,066	124,116
Additions	709	28,750	358	29,817
Disposals	-	(14,145)	-	(14,145)
At 28 February 2025	12,259	123,105	4,424	139,788
Depreciation
At 01 March 2024	7,625	77,323	4,038	88,986
Charge for year	2,689	10,861	28	13,578
On disposals	-	(14,145)	-	(14,145)
At 28 February 2025	10,314	74,039	4,066	88,419
Net book values
Closing balance as at 28 February 2025	1,945	49,066	358	51,369
Opening balance as at 01 March 2024	3,925	31,177	28	35,130

Stocks

	2025 £		2024 £
Work in Progress	0		11,062
	0		11,062

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	409,455	180,601
Other Debtors	349,903	383,831
	759,358	564,432

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	129,092	106,328
Bank Loans & Overdrafts	8,736	2,161
Taxation and Social Security	101,128	76,886
Obligations under HP/Financial Leases	5,332	3,244
Other Creditors	15,259	105,017
	259,547	293,636

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations under HP/Financial Leases	12,988		0
	12,988		0

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	6,675	10,402
Charged to Profit & Loss	2,093	(3,727)
	8,768	6,675

10.

Share Capital

Authorised
4 Class A shares of £1.00 each
4 Class B shares of £1.00 each
4 Class C shares of £1.00 each

Allotted, called up and fully paid	2025 £	2024 £
4 Class A shares of £1.00 each	4	4
4 Class B shares of £1.00 each	4	4
4 Class C shares of £1.00 each	4	4
	12	12

11.

Share premium account

	2025 £		2024 £
Equity Share Premium b/fwd	57,800		57,800
	57,800		57,800

Registered Number: 07530112
England and Wales
HAYGARTH ROSS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 March 2024 End date: 28 February 2025