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REGISTERED NUMBER: 00509262 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

H.S.CALVERT & CO. LIMITED

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,841 |  | 3,551 |  |

CURRENT ASSETS

Debtors | 5 | 10,019 |  | 19,445 |  |

Cash at bank and in hand | 6,252 |  | 9,126 |  |

16,271 |  | 28,571 |  |

CREDITORS

Amounts falling due within one year | 6 | (3,737 | ) | (13,001 | ) |

NET CURRENT ASSETS | 12,534 |  | 15,570 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,375 |  | 19,121 |  |

PROVISIONS FOR LIABILITIES | (540 | ) | (462 | ) |

NET ASSETS | 14,835 |  | 18,659 |  |

CAPITAL AND RESERVES

Called up share capital | 2,500 |  | 2,500 |  |

Share premium | 250 |  | 250 |  |

Retained earnings | 12,085 |  | 15,909 |  |

14,835 |  | 18,659 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

STATEMENT OF FINANCIAL POSITION - continued

30 JUNE 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2026 and were signed by:

P Sharkey - Director

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| H.S.Calvert & CO. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 00509262

| Registered office: | C/o DPC Accountants

| Stone House

| 55 Stone Road Business Park

| Stoke on Trent

| Staffordshire

| ST4 6SR

| 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.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (i) Estimated useful lives and residual values of fixed assets

| Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during the current and prior accounting periods.

| REVENUE RECOGNITION

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

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 20% reducing balance

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| 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.

| IMPAIRMENT OF FIXED ASSETS

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 52,845 |  |

| DEPRECIATION

| At 1 July 2024 | 49,294 |  |

| Charge for year | 710 |  |

| At 30 June 2025 | 50,004 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,841 |  |

| At 30 June 2024 | 3,551 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 6,380 |  | 7,677 |  |

| Other debtors | 3,639 |  | 11,768 |  |

10,019 |  | 19,445 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Taxation and social security | 3,737 |  | 5,802 |  |

| Other creditors | - |  | 7,199 |  |

3,737 |  | 13,001 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30.6.25 |  | 30.6.24

£ | £ |

| P Sharkey

| Balance outstanding at start of year | 11,308 |  | 11,787 |  |

| Amounts advanced | 24,026 |  | 25,548 |  |

| Amounts repaid | (32,057 | ) | (26,027 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,277 |  | 11,308 |  |

H.S.CALVERT & CO. LIMITED (REGISTERED NUMBER: 00509262)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

| The director had an interest free loan during the year. By virtue of the loan accounts, a liability to taxation exists under section 455 CTA 2010 in the sum of £1,106 which will be repaid or discharged when the loans are repaid. The loan has been repaid within nine months of the year and therefore no provision for the taxation has been made.

8. | RELATED PARTY DISCLOSURES

| All transactions undertaken with the directors are deemed to be conducted under normal market conditions and/or are not material.

9. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no significant events up to the date of approval of the financial statements by the Board.