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Registered number: 11383855
The Heartwood and Knot Company Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
The Heartwood and Knot Company Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
The Heartwood and Knot Company Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 11383855

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 395 |  | 527
|  |  | 395 |  | 527
CURRENT ASSETS
Stocks | 5 | 4,347 |  | 4,347 |
Cash at bank and in hand |  | 3 |  | 374 |
|  | 4,350 |  | 4,721 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,019 ) |  | (12,344 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,669 ) |  | (7,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,274 ) |  | (7,096 )
NET LIABILITIES |  |  | (9,274 ) |  | (7,096 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Income Statement |  |  | (9,275 ) |  | (7,097 )
SHAREHOLDERS' FUNDS |  |  | (9,274) |  | (7,096)

Page 1
Page 2
The Heartwood and Knot Company Limited
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs L A Bennett Director
9 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Heartwood and Knot Company Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
The Heartwood and Knot Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11383855 . The registered office is 1 New Inn Close, Swanmore, Southampton, SO32 2RJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis due to the continued support of the director. The company meets its day-to-day working capital requirements through this support and the director expects this to continue for at least one year from the date of signing these financial statements.
If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise, and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Tools & Office Equipment | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debtors
Short term debtors are measured at transaction price, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Short term creditors are measured at the transaction price.
Page 3
Page 4
The Heartwood and Knot Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Tools & Office Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 2,604
As at 31 May 2025 | 2,604
Depreciation
As at 1 June 2024 | 2,077
Provided during the period | 132
As at 31 May 2025 | 2,209
Net Book Value
As at 31 May 2025 | 395
As at 1 June 2024 | 527

Page 4
Page 5
The Heartwood and Knot Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,347 |  | 4,347

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 462 |  | -
Other creditors | 13,557 |  | 12,344
| 14,019 |  | 12,344

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 5