Half Man Half Burger (One) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08913621 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HALF MAN HALF BURGER (ONE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

M Woodhouse

R Myers

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

08913621 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

18,565

23,329

CURRENT ASSETS

Stocks

5

2,000

3,820

Debtors

6

141,640

114,818

Cash at bank and in hand

18,053

20,050

161,693

138,688

CREDITORS

Amounts falling due within one year

7

131,601

105,820

NET CURRENT ASSETS

30,092

32,868

TOTAL ASSETS LESS CURRENT LIABILITIES

48,657

56,197

CREDITORS

Amounts falling due after more than one year

8

(35,787

)

(52,893

)

PROVISIONS FOR LIABILITIES

(4,491

)

(5,144

)

NET ASSETS/(LIABILITIES)

8,379

(1,840

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

8,377

(1,842

)

SHAREHOLDERS' FUNDS

8,379

(1,840

)

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

R Myers - Director

M Woodhouse - Director

1.	STATUTORY INFORMATION

Half Man Half Burger (One) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties.

As a result the going concern basis of accounting has been adopted.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Short leasehold

-

over term of lease

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 Income Statement, 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.

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 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

COST

At 1 April 2024

6,718

24,822

22,265

Additions

-

4,488

Disposals

-

(9,796

)

At 31 March 2025

6,718

24,822

16,957

DEPRECIATION

At 1 April 2024

6,046

15,101

16,807

Charge for year

672

2,483

2,031

Eliminated on disposal

-

(7,974

)

At 31 March 2025

6,718

17,584

10,864

NET BOOK VALUE

At 31 March 2025

-

7,238

6,093

At 31 March 2024

672

9,721

5,458

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024

15,062

9,624

78,491

Additions

441

1,016

5,945

Disposals

(2,180

)

(1,362

)

(13,338

)

At 31 March 2025

13,323

9,278

71,098

DEPRECIATION

At 1 April 2024

9,674

7,534

55,162

Charge for year

1,159

1,151

7,496

Eliminated on disposal

(984

)

(1,167

)

(10,125

)

At 31 March 2025

9,849

7,518

52,533

NET BOOK VALUE

At 31 March 2025

3,474

1,760

18,565

At 31 March 2024

5,388

2,090

23,329

5.

STOCKS

31.3.25

31.3.24

£

Stocks

2,000

3,820

6.

DEBTORS

31.3.25

31.3.24

£

Amounts falling due within one year:

Trade debtors

4,768

14,158

Other debtors

56,041

20,234

Directors' current accounts

1

-

Tax

9,750

Prepayments

1,905

3,014

72,465

47,156

Amounts falling due after more than one year:

Other debtors

39,175

37,662

Directors' loan accounts

30,000

69,175

67,662

Aggregate amounts

141,640

114,818

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

17,106

16,218

Trade creditors

12,526

16,570

Tax

29,193

9,322

Social security and other taxes

16,935

20,403

VAT

47,060

26,508

Other creditors

4,611

3,112

Directors' current accounts

1,800

1,392

Accruals and deferred income

2,370

12,295

131,601

105,820

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

18,042

17,106

Bank loans - 2-5 years

17,745

35,787

52,893

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

Within one year

8,650

6,250

Between one and five years

34,600

-

In more than five years

43,250

-

86,500

6,250

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

M Woodhouse

Balance outstanding at start of year

30,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

30,000

There are no terms attached to this loan.

11.	RELATED PARTY DISCLOSURES

A franchise fee of £1,000 was paid to Half Man Half Burger LLP for the use of the Half Man Half Burger brand.

At the balance sheet date, the directors were owed £1,800 from the company (2024: £1,392). There are no terms attached to these loans.

12.	POST BALANCE SHEET EVENTS

On 24 July 2025, the company completed on a new 10 year lease at their site, 7 Marine Court.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Half Man Half Burger (One) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Half Man Half Burger (One) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Half Man Half Burger (One) Limited and state those matters that we have agreed to state to the Board of Directors of Half Man Half Burger (One) Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Half Man Half Burger (One) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Half Man Half Burger (One) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Half Man Half Burger (One) Limited. You consider that Half Man Half Burger (One) Limited 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 financial statements of Half Man Half Burger (One) Limited. 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 statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

9 December 2025