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Registered Number: 06584507
England and Wales
HEMINGWAY SPARES LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

HEMINGWAY SPARES LIMITED Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

HEMINGWAY SPARES LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of HEMINGWAY SPARES LIMITED for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HEMINGWAY SPARES LIMITED for the year ended 31 March 2025 which comprise of 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 company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of HEMINGWAY SPARES LIMITED, as a body, in accordance with the terms of our engagement letter dated 10 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of HEMINGWAY SPARES LIMITED and state those matters that we have agreed to state to the Board of Directors of HEMINGWAY SPARES LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HEMINGWAY SPARES LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HEMINGWAY SPARES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HEMINGWAY SPARES LIMITED.You consider that HEMINGWAY SPARES LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of HEMINGWAY SPARES 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 financial statements 31 March 2025. .................................................... Luciano De Mello FFA FIPA 7a The Close Barnhill Road Wembley London, City of HA9 9BY 10 December 2025 1

HEMINGWAY SPARES LIMITED Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 4,986 |  | 4,986
|  | 4,986 |  | 4,986
Current assets |  |  |
Stocks |  | 25,414 |  | 19,389
Cash at bank and in hand |  | 456 |  | (920)
|  | 25,870 |  | 18,469
Creditors: amount falling due within one year |  | (216,937) |  | (198,342)
Net current assets |  | (191,067) |  | (179,873)
Total assets less current liabilities |  | (186,081) |  | (174,887)
Net assets |  | (186,081) |  | (174,887)
Capital and reserves |  |  |
Revaluation Reserves |  | 24,999 |  | 24,999
Profit and loss account |  | (211,080) |  | (199,886)
Shareholders' funds |  | (186,081) |  | (174,887)
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 December 2025 and were signed by:
------------------------------- Luiz Eduardo Ramos Director
2

HEMINGWAY SPARES LIMITED Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information HEMINGWAY SPARES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06584507, registration address 163 Rusper Road, Crawley, RH11 0HR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Assets |  | Total
| £ |  | £
At 01 April 2024 | 50,000 |  | 50,000
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 50,000 |  | 50,000
Amortisation
At 01 April 2024 | 45,014 |  | 45,014
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | 45,014 |  | 45,014
Net book values
At 31 March 2025 | 4,986 |  | 4,986
At 31 March 2024 | 4,986 |  | 4,986
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