Registration number: 13415661

HME Provisions Hackney Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

HME Provisions Hackney Limited

Company Information

Director

Hugo Meyer Esquerre

Registered office

80-83 Long Lane London United Kingdom EC1A 9ET

Accountants

Carbon Accountancy Limited Chartered Accountants80-83 Long Lane London EC1A 9ET

HME Provisions Hackney Limited

(Registration number: 13415661)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	121,578	147,943
Current assets
Stocks	5	41,693	60,631
Debtors	6	4,131	13,118
Cash at bank and in hand		13,266	33,820
		59,090	107,569
Creditors: Amounts falling due within one year	7	(158,596)	(241,455)
Net current liabilities		(99,506)	(133,886)
Net assets		22,072	14,057
Capital and reserves
Called up share capital	8	1	1
Retained earnings		22,071	14,056
Shareholders' funds		22,072	14,057

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.

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 December 2025
 

......................................... Hugo Meyer Esquerre Director

HME Provisions Hackney 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 England.

The address of its registered office is:
80-83 Long Lane
London
EC1A 9ET
United Kingdom

These financial statements were authorised for issue by the director on 19 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.

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 current 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

HME Provisions Hackney Limited

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

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	25% straight line
F&F	25% straight line
Leasehold improvements	10% straight line

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 18).

HME Provisions Hackney Limited

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

4	Tangible assets

	Short leasehold land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	192,942	23,248	5,036	221,226
At 31 March 2025	192,942	23,248	5,036	221,226
Depreciation
At 1 April 2024	57,882	11,624	3,777	73,283
Charge for the year	19,294	5,812	1,259	26,365
At 31 March 2025	77,176	17,436	5,036	99,648
Carrying amount
At 31 March 2025	115,766	5,812	-	121,578
At 31 March 2024	135,060	11,624	1,259	147,943

Included within the net book value of land and buildings above is £115,766 (2024 - £135,060) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	41,693	60,631

6

Debtors

Current	2025 £	2024 £
Trade debtors	4,131	13,118
	4,131	13,118

HME Provisions Hackney Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	25,510	58,038
Taxation and social security	36,240	23,407
Accruals and deferred income	2,340	2,340
Other creditors	94,506	157,670
	158,596	241,455

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Related party transactions

Summary of transactions with all entities with joint control or significant interest

Totem Imports Limited - Common control - Hugo Meyer Esquerre

Loans to related parties

2024	Entities with joint control or significant influence £	Total £
At start of period	156,327	156,327
Repaid	(156,327)	(156,327)
At end of period	-	-

Loans from related parties

HME Provisions Hackney Limited

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

2025	Entities with joint control or significant influence £	Total £
At start of period	157,670	157,670
Repaid	(63,163)	(63,163)
At end of period	94,507	94,507

2024	Entities with joint control or significant influence £	Total £
Advanced	157,670	157,670
At end of period	157,670	157,670