Hecto Commercial Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15588415

		31 March 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		33,222
Investment Properties	5		1,461,342

			1,494,564
CURRENT ASSETS
Debtors	6	31,028
Cash at bank and in hand		7,299

		38,327
Creditors: Amounts Falling Due Within One Year	7	(819,178 )

NET CURRENT ASSETS (LIABILITIES)			(780,851 )

TOTAL ASSETS LESS CURRENT LIABILITIES			713,713

Creditors: Amounts Falling Due After More Than One Year	8		(940,000 )

NET LIABILITIES			(226,287 )

CAPITAL AND RESERVES
Called up share capital	10		100
Profit and Loss Account			(226,387 )

SHAREHOLDERS' FUNDS			(226,287)

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Hecto Commercial Ltd

Balance Sheet (continued)

As At 31 March 2025

For the period 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 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 William Burton

Director

23/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hecto Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15588415 . The registered office is Management Office Shire House, Paradise Row, Bromsgrove, B60 2DD.

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. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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:

Motor Vehicles

20% Reducing Basis

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 23 March 2024	-
Additions	38,333

As at 31 March 2025	38,333

Depreciation
As at 23 March 2024	-
Provided during the period	5,111

As at 31 March 2025	5,111

Net Book Value
As at 31 March 2025	33,222

As at 23 March 2024	-

5. Investment Property

	31 March 2025
	£
Fair Value
As at 23 March 2024	-
Additions	1,461,342

As at 31 March 2025	1,461,342

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Hecto Commercial Ltd

Notes to the Financial Statements (continued)

For the Period 23 March 2024 to 31 March 2025

6. Debtors

	31 March 2025
	£
Due within one year
Prepayments and accrued income	2,477
VAT	28,551

	31,028

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Other creditors	17,089
Accruals and deferred income	64,849
Director's loan account	292,310
Amounts owed to parent undertaking	444,930

	819,178

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

	31 March 2025
	£
Other creditors	940,000

9. Secured Creditors

Of the creditors the following amounts are secured.

	31 March 2025
	£
Bank loans and overdrafts	940,000

10. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	100

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr William Burton by virtue of his majority ownership of the issued share capital of Hecto Ltd, which is a close company registered in England & Wales. Hecto Ltd is the 100% shareholder of Hecto Commercial Ltd.

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