ACCOUNTS - Final Accounts

Registered number: 15988788

HEMA Building Services Limited

Financial statements

Information for filing with the registrar

For the Period Ended 31 March 2025

HEMA Building Services Limited

Registered number: 15988788

Balance Sheet

As at 31 March 2025

		2025
Note		£

Fixed assets
Investments	4		2,330,635
Creditors: amounts falling due within one year	5	(1,313,850)
Net current (liabilities)			(1,313,850)
Total assets less current liabilities			1,016,785
Creditors: amounts falling due after more than one year	6		(923,853)
Net assets			92,932

Capital and reserves
Called up share capital			1,000
Share premium account			112,846
Profit and loss account			(20,914)
			92,932

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G M Stuffins

Director

Date: 3 December 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 1

HEMA Building Services Limited

Statement of Changes in Equity

For the Period Ended 31 March 2025

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
Comprehensive income for the period
Loss for the period	-	-	(20,914)	(20,914)
Total comprehensive income for the period	-	-	(20,914)	(20,914)
Contributions by and distributions to owners
Shares issued during the period	1,000	112,846	-	113,846
Total transactions with owners	1,000	112,846	-	113,846
At 31 March 2025	1,000	112,846	(20,914)	92,932

The notes on pages 3 to 5 form part of these financial statements.

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HEMA Building Services Limited

Notes to the Financial Statements

For the Period Ended 31 March 2025

1.	General information

HEMA Building Services Limited is a private company limited by share capital incorporated in England, registered number 15988788. The address of the registered office is Unit 701 Centre 500, Lowfield Drive, Newcastle-Under-Lyme, United Kingdom, ST5 0UU.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

HEMA Building Services Limited was incorporated on 1 October 2024. These financial statements cover the period from 1 October 2024 to 31 March 2025, which represents the company’s first accounting period.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. The following paragraphs set out the basis of which the directors have reached their conclusion.
The Company had net assets of £92,932 as at 31 March 2025.
Therefore, the directors believe it is appropriate to prepare the accounts to 31 March 2025 on a going concern basis and that there will be no adverse effect on solvency for a period of at least 12 months after the date of approval of the financial statements.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

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HEMA Building Services Limited

Notes to the Financial Statements

For the Period Ended 31 March 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	Additions	2,330,635
	At 31 March 2025	2,330,635

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	1,070,436
	Other creditors	222,500
	Accruals and deferred income	20,914
		1,313,850

Amounts due to group undertakings are unsecured, non-interest bearing, and repayable on demand.

6.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other creditors	667,500
	Share capital treated as debt	256,353
		923,853

The company has issued redeemable preference shares, redeemable at the discretion of the company, which are presented as financial liabilities in accordance with Section 22 of FRS 102.

7.	Controlling party

There is no ultimate controlling party, as no individual shareholder holds a controlling interest in HEMA Building Services Limited.

Page 4

HEMA Building Services Limited

Notes to the Financial Statements

For the Period Ended 31 March 2025

8.	Auditors' information

The auditors' report on the financial statements for the period ended 31 March 2025 was unqualified.

The audit report was signed on 3 December 2025 by Ryan Tattler (senior statutory auditor) on behalf of Hurst Accountants Limited.

Page 5