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Registered number: 11889940
Helen's Own International Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11889940
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,000 5,000
Tangible Assets 5 3,617 4,715
7,617 9,715
CURRENT ASSETS
Stocks 6 2,974 2,552
Debtors 7 4,215 4,885
Cash at bank and in hand 50,599 44,389
57,788 51,826
Creditors: Amounts Falling Due Within One Year 8 (17,100 ) (11,107 )
NET CURRENT ASSETS (LIABILITIES) 40,688 40,719
TOTAL ASSETS LESS CURRENT LIABILITIES 48,305 50,434
Creditors: Amounts Falling Due After More Than One Year 9 (10,796 ) (13,068 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (687 ) -
NET ASSETS 36,822 37,366
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 36,722 37,266
SHAREHOLDERS' FUNDS 36,822 37,366
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Ms Helen Arnold
Director
4 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Helen's Own International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11889940 . The registered office is c/o CJA Accountants Limited, 56 Westgate, Cleckheaton, West Yorkshire, BD19 5HB.
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. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
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2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Amortisation
As at 1 April 2024 5,000
Provided during the period 1,000
As at 31 March 2025 6,000
Net Book Value
As at 31 March 2025 4,000
As at 1 April 2024 5,000
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 11,893
As at 31 March 2025 11,893
Depreciation
As at 1 April 2024 7,178
Provided during the period 1,098
As at 31 March 2025 8,276
Net Book Value
As at 31 March 2025 3,617
As at 1 April 2024 4,715
6. Stocks
2025 2024
£ £
Materials 2,974 2,552
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,484 4,131
Other debtors 1,731 754
4,215 4,885
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,273 2,273
Other creditors 13,246 9,807
Taxation and social security 1,581 (973 )
17,100 11,107
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 10,796 13,068
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.
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