Registration number: 04184504

G A Helliar and Son Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 11

G A Helliar and Son Limited

Company Information

Directors	Mr G Helliar Mrs M Helliar

Registered office

Unit 15/16 The Parade Ground Yeovil Somerset BA22 8HZ

Accountants

Kennedy Legg Stafford House 10 Prince Of Wales Road DORCHESTER DT1 1PW

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
G A Helliar and Son 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 G A Helliar and Son Limited for the year ended 31 March 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at:
https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of G A Helliar and Son Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of G A Helliar and Son Limited and state those matters that we have agreed to state to the Board of Directors of G A Helliar and Son Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-
audit-exempt-companies.html.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G A Helliar and Son Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that G A Helliar and Son 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 of G A Helliar and Son Limited. You consider that G A Helliar and Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of G A Helliar and Son 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 statutory accounts.

......................................

Kennedy Legg
 
Stafford House
10 Prince Of Wales Road
DORCHESTER
DT1 1PW

29 December 2025

G A Helliar and Son Limited

(Registration number: 04184504)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	429,520	483,822
Current assets
Stocks	5	13,347	15,693
Debtors	6	356,002	407,399
Cash at bank and in hand		5,303	25,252
		374,652	448,344
Creditors: Amounts falling due within one year	7	(645,284)	(764,953)
Net current liabilities		(270,632)	(316,609)
Total assets less current liabilities		158,888	167,213
Creditors: Amounts falling due after more than one year	7	(77,429)	(186,219)
Provisions for liabilities		(78,643)	(88,771)
Net assets/(liabilities)		2,816	(107,777)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		2,716	(107,877)
Shareholders' funds/(deficit)		2,816	(107,777)

For the financial 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.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

G A Helliar and Son Limited

(Registration number: 04184504)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 29 December 2025 and signed on its behalf by:
 

......................................... Mr G Helliar Director

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 15/16
The Parade Ground
Yeovil
Somerset
BA22 8HZ

These financial statements were authorised for issue by the Board on 29 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	15% reducing balance and 20 years straight line basis
Motor Vehicles	25% reducing balance basis
Fixtures, Fittings & Office	25% reducing balance basis
Linen	3 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 89 (2024 - 93).

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 April 2024	526,469	46,458	82,848	195,944	851,719
Additions	5,070	-	-	49,968	55,038
Disposals	-	-	-	(70,479)	(70,479)
At 31 March 2025	531,539	46,458	82,848	175,433	836,278
Depreciation
At 1 April 2024	170,292	35,030	56,366	106,209	367,897
Charge for the year	36,537	2,857	6,621	63,325	109,340
Eliminated on disposal	-	-	-	(70,479)	(70,479)
At 31 March 2025	206,829	37,887	62,987	99,055	406,758
Carrying amount
At 31 March 2025	324,710	8,571	19,861	76,378	429,520
At 31 March 2024	356,177	11,428	26,482	89,735	483,822

5

Stocks

	2025 £	2024 £
Other inventories	13,347	15,693

6

Debtors

Current	2025 £	2024 £
Trade debtors	266,517	278,840
Prepayments	27,597	23,965
Other debtors	61,888	104,594
	356,002	407,399

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	103,548	218,321
Trade creditors		24,060	71,564
Taxation and social security		149,190	105,305
Accruals and deferred income		117,994	64,253
Other creditors		250,492	305,510
		645,284	764,953

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £103,548 (2024 - £218,321).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	77,429	186,219

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £77,429 (2023 - £186,219).

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
ordinary share of £1 each	100	100	100	100

G A Helliar and Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,030	21,212
Hire purchase contracts	23,631	41,616
Other borrowings	50,768	123,391
	77,429	186,219

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	18,182	18,182
Bank overdrafts	77,889	174,586
Hire purchase contracts	7,477	25,553
	103,548	218,321