HAY2 Ltd 13228277 true 2024-02-27 2025-02-25 2025-02-25 The principal activity of the company is that of a dormant company. Digita Accounts Production Advanced 6.30.9574.0 true true 13228277 2024-02-27 2025-02-25 13228277 2025-02-25 13228277 bus:OrdinaryShareClass1 bus:CumulativeShares 2025-02-25 13228277 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-25 13228277 core:FurnitureFittingsToolsEquipment 2025-02-25 13228277 bus:SmallEntities 2024-02-27 2025-02-25 13228277 bus:AuditExemptWithAccountantsReport 2024-02-27 2025-02-25 13228277 bus:FullAccounts 2024-02-27 2025-02-25 13228277 bus:SmallCompaniesRegimeForAccounts 2024-02-27 2025-02-25 13228277 bus:RegisteredOffice 2024-02-27 2025-02-25 13228277 bus:Director1 2024-02-27 2025-02-25 13228277 bus:Director2 2024-02-27 2025-02-25 13228277 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-02-27 2025-02-25 13228277 bus:EntityNoLongerTradingButTradedInPast 2024-02-27 2025-02-25 13228277 bus:PrivateLimitedCompanyLtd 2024-02-27 2025-02-25 13228277 core:FurnitureFittingsToolsEquipment 2024-02-27 2025-02-25 13228277 core:OfficeEquipment 2024-02-27 2025-02-25 13228277 countries:AllCountries 2024-02-27 2025-02-25 13228277 2024-02-26 13228277 core:FurnitureFittingsToolsEquipment 2024-02-26 13228277 2023-02-28 2024-02-26 13228277 2024-02-26 13228277 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-02-26 13228277 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-26 13228277 core:FurnitureFittingsToolsEquipment 2024-02-26 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 13228277

HAY2 Ltd
Annual Report and Unaudited Financial Statements
for the Period from 27 February 2024 to 25 February 2025

HAY2 Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

HAY2 Ltd

(Registration number: 13228277)
Balance Sheet as at 25 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 289
Current assets |  |  |
Cash at bank and in hand |  | - | 5
Creditors: Amounts falling due within one year | 5 | (21,892) | (21,940)
Net current liabilities |  | (21,892) | (21,935)
Net liabilities |  | (21,892) | (21,646)
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | (21,894) | (21,648)
Shareholders' deficit |  | (21,892) | (21,646)

For the financial period ending 25 February 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period 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 and in accordance with the provisions of FRS 102 section 1A - Small Entities. The profit and loss account and directors' report have not been delivered in accordance with the special porvisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 23 February 2026 and signed on its behalf by:

......................................... Mr B W T Hayhurst Director
......................................... Mr L Haythornwhite Director

HAY2 Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 25 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in Englamd and Wales.

The address of its registered office is:
10-12 Wellington Street St. Johns
Blackburn
Lancashire
BB1 8AG
England

These financial statements were authorised for issue by the Board on 23 February 2026.

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.
The financial statements are presented in Sterling, which is the functional currency of the company and are rounded to the nearest pound. The company has not traded during the period.

Going concern

The directors, having made reasonable enquiries, consider the company will have sufficient resources to meet any future obligations. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.

Tax

The tax expense for the period comprises 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.

HAY2 Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 25 February 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
Office equipment | 15% reducing balance

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 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.

Employee Benefits

The cost of any unsued holiday entitlement is recognised in the period in which the employee`s services are received.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

HAY2 Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 25 February 2025

4 | Tangible assets

| Office equipment | Total £
Cost or valuation
At 27 February 2024 | 399 | 399
Disposals | (399) | (399)
At 25 February 2025 | - | -
Depreciation
At 27 February 2024 | 110 | 110
Eliminated on disposal | (110) | (110)
At 25 February 2025 | - | -
Carrying amount
At 25 February 2025 | - | -
At 26 February 2024 | 289 | 289

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Accruals and deferred income | 1,140 | 900
Other creditors | 20,752 | 21,040
| 21,892 | 21,940

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 2 | 2 | 2 | 2