REGISTERED NUMBER: 07260390 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HSC FORENSICS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M L Faull

SECRETARY:

M L Faull

REGISTERED OFFICE:

60 East Street

Brighton

East Sussex

BN1 1HQ

REGISTERED NUMBER:

07260390 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

598

1,346

598

1,346

CURRENT ASSETS

Stocks

187,200

230,080

Debtors

6

269,911

229,960

Cash at bank

77,790

71,212

534,901

531,252

CREDITORS

Amounts falling due within one year

7

352,367

338,293

NET CURRENT ASSETS

182,534

192,959

TOTAL ASSETS LESS CURRENT LIABILITIES

183,132

194,305

CREDITORS

Amounts falling due after more than one year

8

-

(13,267

)

PROVISIONS FOR LIABILITIES

(117

)

(253

)

NET ASSETS

183,015

180,785

CAPITAL AND RESERVES

Called up share capital

9

198

198

Retained earnings

182,817

180,587

183,015

180,785

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

M L Faull - Director

1.	STATUTORY INFORMATION

HSC Forensics Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£) and have been rounded to the nearest pound.

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.

Revenue recognition

Revenue represents net invoiced sales of services, excluding value added tax, except in relation to service contracts, where revenue is recognised at fair value when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business on 31 May 2010, has been amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Office furniture & equipment

-

20% on cost

Computer equipment

-

25% on cost

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

1,080,000

AMORTISATION

At 1 April 2024

and 31 March 2025

1,080,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Office

furniture

Computer

& equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

174

26,729

26,903

Additions

231

-

231

At 31 March 2025

405

26,729

27,134

DEPRECIATION

At 1 April 2024

-

25,557

25,557

Charge for year

81

898

979

At 31 March 2025

81

26,455

26,536

NET BOOK VALUE

At 31 March 2025

324

274

598

At 31 March 2024

174

1,172

1,346

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

194,616

201,960

Other debtors

75,295

28,000

269,911

229,960

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

118,594

135,968

Trade creditors

23,380

22,251

Taxation and social security

134,299

100,565

Other creditors

76,094

79,509

352,367

338,293

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

13,267

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number :

Class:

Nominal value:

2025

2024

£

£

88

Ordinary A Shares of £1 each

£1

88

88

44

Ordinary B Shares of £1 each

£1

44

44

44

Ordinary C Shares of £1 each

£1

44

44

22

Ordinary D Shares of £1 each

£1

22

22

198

198