REGISTERED NUMBER: 13022352 (England and Wales)

Her Steel Ltd

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs M Orguc

REGISTERED OFFICE:

Bloom East

Flat 927

55 Nine Elms Lane

London

SW11 7DS

REGISTERED NUMBER:

13022352 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Her Steel Ltd for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Her Steel Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Her Steel Ltd and state those matters that we have agreed to state to the director of Her Steel Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Her Steel Ltd and its director for our work or for this report.

It is your duty to ensure that Her Steel Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Her Steel Ltd. You consider that Her Steel Ltd 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 financial statements of Her Steel Ltd. 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 financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

30 December 2025

FIXED ASSETS

Property, plant and equipment

4

5,631

3,784

CURRENT ASSETS

Debtors

5

15,787

10,362

Cash at bank and in hand

62,366

51,124

78,153

61,486

CREDITORS

Amounts falling due within one year

6

12,139

22,079

NET CURRENT ASSETS

66,014

39,407

TOTAL ASSETS LESS CURRENT LIABILITIES

71,645

43,191

PROVISIONS FOR LIABILITIES

7

1,408

946

NET ASSETS

70,237

42,245

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Retained earnings

9

60,237

32,245

SHAREHOLDERS' FUNDS

70,237

42,245

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 her 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 December 2025 and were signed by:

Mrs M Orguc - Director

1.	STATUTORY INFORMATION

Her Steel 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 (£).

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is derived from the ordinary trading activities of the business and is recognised when the customers obtain the right to consideration.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 April 2024

5,817

Additions

4,197

Disposals

(2,298

)

At 31 March 2025

7,716

DEPRECIATION

At 1 April 2024

2,033

Charge for year

1,284

Eliminated on disposal

(1,232

)

At 31 March 2025

2,085

NET BOOK VALUE

At 31 March 2025

5,631

At 31 March 2024

3,784

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,856

-

Other debtors

8,931

10,362

15,787

10,362

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,511

4,083

Taxation and social security

7,355

16,224

Other creditors

3,273

1,772

12,139

22,079

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,408

946

Deferred

tax

£

Balance at 1 April 2024

946

Charge to Statement of Income and Retained Earnings during year

462

Balance at 31 March 2025

1,408

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Share capital 1

£1

10,000

10,000

9.

RESERVES

Retained

earnings

£

At 1 April 2024

32,245

Profit for the year

27,992

At 31 March 2025

60,237

10.	RELATED PARTY DISCLOSURES

Included within creditors are amounts due to key management personnel at balance sheet date of £1,605 (2024: £104) .This is an interest free loan and has no fixed repayment date.