HEMMANT LTD


Directors	SNEATH, Kathryn Mary
	SNEATH, Thomas Edmund


Registered Address	56 Church Lane
	Moulton
	Spalding
	PE12 6NP


Registered Number	11289655 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		542,581		542,743
			542,581		542,743
Current assets
Debtors		1,926		776
Cash at bank and on hand		2,559		23,641
		4,485		24,417
Creditors amounts falling due within one year	4	(2,081)		(7,098)
Net current assets (liabilities)			2,404		17,319
Total assets less current liabilities			544,985		560,062
Creditors amounts falling due after one year	5		(517,694)		(538,927)
Net assets			27,291		21,135
Capital and reserves
Called up share capital			100		100
Profit and loss account			27,191		21,035
Shareholders' funds			27,291		21,135

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 December 2025, and are signed on its behalf by:

SNEATH, Thomas Edmund
Director
Registered Company No. 11289655

HEMMANT LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	542,611	4,901	461	547,973
At 30 April 25	542,611	4,901	461	547,973
Depreciation and impairment
At 01 May 24	-	4,837	393	5,230
Charge for year	-	94	68	162
At 30 April 25	-	4,931	461	5,392
Net book value
At 30 April 25	542,611	(30)	-	542,581
At 30 April 24	542,611	64	68	542,743

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,481	6,498
Accrued liabilities and deferred income	600	600
Total	2,081	7,098


	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.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	434,311	434,311
Other creditors	83,383	104,616
Total	517,694	538,927