Hemco Investments Limited 08785258 false 2024-12-01 2025-11-30 2025-11-30 The principal activity of the company is engineering consultants. Digita Accounts Production Advanced 6.30.9574.0 true false true 08785258 2024-12-01 2025-11-30 08785258 2025-11-30 08785258 bus:OrdinaryShareClass1 2025-11-30 08785258 core:CurrentFinancialInstruments 2025-11-30 08785258 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 08785258 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-11-30 08785258 bus:SmallEntities 2024-12-01 2025-11-30 08785258 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 08785258 bus:FilletedAccounts 2024-12-01 2025-11-30 08785258 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08785258 bus:RegisteredOffice 2024-12-01 2025-11-30 08785258 bus:Director1 2024-12-01 2025-11-30 08785258 bus:Director2 2024-12-01 2025-11-30 08785258 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 08785258 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08785258 core:KeyManagementPersonnel 2024-12-01 2025-11-30 08785258 core:Subsidiary1 2024-12-01 2025-11-30 08785258 core:Subsidiary1 1 2024-12-01 2025-11-30 08785258 core:Subsidiary1 countries:England 2024-12-01 2025-11-30 08785258 countries:EnglandWales 2024-12-01 2025-11-30 08785258 2024-11-30 08785258 core:CostValuation 2024-11-30 08785258 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-11-30 08785258 2023-12-01 2024-11-30 08785258 2024-11-30 08785258 bus:OrdinaryShareClass1 2024-11-30 08785258 core:CurrentFinancialInstruments 2024-11-30 08785258 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 08785258 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-11-30 08785258 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 08785258 core:Subsidiary1 1 2023-12-01 2024-11-30 08785258 2023-11-30 08785258 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-11-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08785258

Hemco Investments Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

Hemco Investments Limited

Contents

Directors' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Hemco Investments Limited

Directors' Report for the Year Ended 30 November 2025

The directors present their report and the financial statements for the year ended 30 November 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs K M Senior

Mr R Senior

Principal activity

The principal activity of the company is engineering consultants.

Small companies provision statement

This report has 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.

Approved and authorised by the Board on 10 March 2026 and signed on its behalf by:

......................................... Mrs K M Senior Director

Hemco Investments Limited

(Registration number: 08785258)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 63,521 | 63,521
Current assets |  |  |
Debtors | 5 | 33,034 | 14,363
Cash at bank and in hand |  | 4,805 | 20,480
|  | 37,839 | 34,843
Creditors: Amounts falling due within one year | 6 | (50,359) | (55,115)
Net current liabilities |  | (12,520) | (20,272)
Net assets |  | 51,001 | 43,249
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 50,901 | 43,149
Shareholders' funds |  | 51,001 | 43,249

For the financial year ending 30 November 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 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 directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 10 March 2026 and signed on its behalf by:

......................................... Mrs K M Senior Director

Hemco Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

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

The address of its registered office is:
25 Wordsworth Avenue
Bournemouth
Dorset
BH8 9NT
United Kingdom

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.

Group accounts not prepared

Hemco Investments Limited owns 100% of Hemco Power and Control Systems Limited. Both companies are incorporated in England.
The group qualifies as small therefore no consolidated financial statements have been prepared. The ultimate controlling parties are directors, Mr and Mrs Senior, who are personally interest in 100% of both companies. .

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.

Hemco Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

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.

Hemco Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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 directors) during the year, was 2 (2024 - 2).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 63,521 | 63,521

Subsidiaries | £
Cost or valuation
At 1 December 2024 | 63,521
Provision
Carrying amount
At 30 November 2025 | 63,521
At 30 November 2024 | 63,521

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Hemco Power and Control Systems Limited | 33 Parham Drive, Boyatt Wood, Eastleigh, Hampshire, SO50 4NU England | 100 | 100% | 100%

Hemco Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Subsidiary undertakings
Hemco Power and Control Systems Limited The principal activity of Hemco Power and Control Systems Limited is manufacturing electricity distribution and control apparatus.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 25,920 | 7,249
Other debtors | 7,114 | 7,114
| 33,034 | 14,363

Hemco Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 26,305 | 26,305
Taxation and social security |  | 22,597 | 27,353
Accruals and deferred income |  | 917 | 917
Other creditors |  | 540 | 540
|  | 50,359 | 55,115

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £620.00 (2024 - £1,040.00) per each Ordinary shares |  | 62,000 |  | 104,000

Hemco Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9 | Related party transactions

Loans from related parties

2025 | Key management £ | Total £
At start of period | 11,945 | 11,945
At end of period | 11,945 | 11,945

2024 | Key management £ | Total £
At start of period | 11,945 | 11,945
At end of period | 11,945 | 11,945

Terms of loans from related parties

No change. Balance owed to directors are on a non-fixed repayment period at 0% interest.