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Registered number: 14834346
HS Commercials Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
HS Commercials Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
HS Commercials Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14834346

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 40,326 |  | 28,095
|  |  | 40,326 |  | 28,095
CURRENT ASSETS
Debtors | 5 | 11,567 |  | 5,189 |
Cash at bank and in hand |  | 1,493 |  | 1,895 |
|  | 13,060 |  | 7,084 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,836 ) |  | (17,363 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,776 ) |  | (10,279 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,550 |  | 17,816
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (14,438 ) |  | (11,023 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (7,662 ) |  | (5,338 )
NET (LIABILITIES)/ASSETS |  |  | (1,550 ) |  | 1,455
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,551 ) |  | 1,454
SHAREHOLDERS' FUNDS |  |  | (1,550) |  | 1,455

Page 1
Page 2
HS Commercials Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board

Mr Harry Sweetser Director
10/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
HS Commercials Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
HS Commercials Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14834346 . The registered office is Staple House, 5 Eleanors Cross, Dunstable, England, LU6 1SU.
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:

Plant & Machinery | 20% SLM
Motor Vehicles | 20% RBM

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Page 3
Page 4
HS Commercials Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 274 | 32,939 | 33,213
Additions | - | 19,500 | 19,500
As at 30 April 2025 | 274 | 52,439 | 52,713
Depreciation
As at 1 May 2024 | 5 | 5,113 | 5,118
Provided during the period | 54 | 7,215 | 7,269
As at 30 April 2025 | 59 | 12,328 | 12,387
Net Book Value
As at 30 April 2025 | 215 | 40,111 | 40,326
As at 1 May 2024 | 269 | 27,826 | 28,095

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,567 |  | 5,189

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,647 |  | 6,897
Trade creditors | 2,783 |  | 3,277
Other creditors | 17,055 |  | 5,381
Taxation and social security | 2,351 |  | 1,808
| 32,836 |  | 17,363

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,438 |  | 11,023

Page 4
Page 5
HS Commercials Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,647 |  | 6,897
Later than one year and not later than five years | 14,438 |  | 11,023
| 25,085 |  | 17,920
| 25,085 |  | 17,920

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 7,662 |  | 5,338

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Related Party Transactions
At the balance sheet date, included in creditors were amounts due to directors of £17,054.80
Page 5