REGISTERED NUMBER: 02984465 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Haus Marketing And Distribution Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

26,412

39,293

26,412

39,293

CURRENT ASSETS

Stocks

234,107

235,405

Debtors

6

431,015

407,597

Cash at bank and in hand

216,549

171,503

881,671

814,505

CREDITORS

Amounts falling due within one year

7

381,020

311,841

NET CURRENT ASSETS

500,651

502,664

TOTAL ASSETS LESS CURRENT LIABILITIES

527,063

541,957

PROVISIONS FOR LIABILITIES

4,217

7,133

NET ASSETS

522,846

534,824

CAPITAL AND RESERVES

Called up share capital

27,000

27,000

Capital redemption reserve

9,000

9,000

Retained earnings

486,846

498,824

SHAREHOLDERS' FUNDS

522,846

534,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

Mr P Shelley - Director

1.	STATUTORY INFORMATION

Haus Marketing And Distribution Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02984465

Registered office:

Unit 13 & 14 Crabtree Close

Fenton Industrial Estate

Stoke On Trent

Staffordshire

ST4 2SW

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill

Goodwill, is the amount paid in connection with the acquisition of the business which has now been fully written down.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

and 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

136,615

58,957

50,501

246,073

Additions

839

-

1,606

2,445

At 31 March 2025

137,454

58,957

52,107

248,518

DEPRECIATION

At 1 April 2024

134,861

25,187

46,732

206,780

Charge for year

667

11,902

2,757

15,326

At 31 March 2025

135,528

37,089

49,489

222,106

NET BOOK VALUE

At 31 March 2025

1,926

21,868

2,618

26,412

At 31 March 2024

1,754

33,770

3,769

39,293

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

242,275

222,536

Amounts owed by group undertakings

176,824

166,703

Other debtors

11,916

18,358

431,015

407,597

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

250,067

195,563

Taxation and social security

85,377

56,597

Other creditors

45,576

59,681

381,020

311,841

8.	SECURED DEBTS

There is a fixed and floating charge over the current and future assets of Haus Marketing and Distribution Limited dated 4 July 2003.

9.	OTHER FINANCIAL COMMITMENTS

At 31 March 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £78,125 (2024 £120,704).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Two Feet Forward Limited.

The ultimate controlling party is Mr P Shelley.