HEMA TRADING LTD - Accounts

HEMA TRADING LTD
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For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

HEMA TRADING LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	35,000	35,000
		35,000	35,000
Current assets
Stocks		50,200	63,640
Cash at bank and in hand		(1,202)	(4,695)
		48,998	58,945
Creditors: amount falling due within one year		(51,373)	(69,676)
Net current assets		(2,375)	(10,731)

Total assets less current liabilities		32,625	24,269
Creditors: amount falling due after more than one year		(12,273)	(22,388)
Net assets		20,352	1,881

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		20,351	1,880
Shareholders' funds		20,352	1,881

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 20 December 2025 and were signed on its behalf by:

-------------------------------
Bindu PARUCHURI
Director

1

HEMA TRADING LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

HEMA TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 07778371, registration address 21 Dorset Waye, , Hounslow, , Middlesex, TW5 0NF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	35,000	35,000
Additions	-	-
Disposals	-	-
At 31 March 2025	35,000	35,000
Net book values
At 31 March 2025	35,000	35,000
At 31 March 2024	35,000	35,000

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

2

Registered Number: 07778371
England and Wales
HEMA TRADING LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025