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Registered number: 15626690
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE PERIOD ENDED 30 APRIL 2025
| HSP TRONIX LIMITED
HSP TRONIX LIMITED |  |
COMPANY INFORMATION
Directors | C Hunter Simmonds (appointed 8 April 2024)
| I Hunter Simmonds (appointed 8 April 2024)
Registered number | 15626690
Registered office | 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
HSP TRONIX LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
HSP TRONIX LIMITED REGISTERED NUMBER:15626690 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 75,000 |
Cash at bank and in hand |  | 3,305 |
|  | 78,305 |
Creditors: amounts falling due within one year | 6 | (652,240) |
Net current (liabilities)/assets |  |  | (573,935)
Total assets less current liabilities |  |  | (573,935)
Net (liabilities)/assets |  |  | (573,935)
Page 1
HSP TRONIX LIMITED REGISTERED NUMBER:15626690 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025
|  | 2025
|  | £
Capital and reserves |  |  |
Called up share capital |  |  | 100
Share premium account |  |  | 4,900
Profit and loss account |  |  | (578,935)
|  |  | (573,935)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C Hunter Simmonds
Director
Date: 7 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
HSP TRONIX LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
1. | General information
HSP Tronix Limited is a private company limited by shares incorporated in England and Wales. The company's primary trading address is Broomy, Gorley Road, Rockford, Ringwood, BH24 3NA. The accounts have been prepared for a 13 month period from the date of incorporation on 8 April 2024 to the period ended 30 April 2025. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the period end date, the company's liabilities exceed its assets, therefore the company is reliant on the continued support provided to it by the directors. These individuals have confirmed that they will not withdraw the support until the company has sufficient means to repay them. The directors consider that the company is able to meet its obligations as they fall due for the foreseeable future. As a result the accounts have been prepared on a going concern basis.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | 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. Page 3
HSP TRONIX LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
HSP TRONIX LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
Page 5
HSP TRONIX LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 240
| At 30 April 2025 | 240
| Impairment |
| Charge for the period | 240
| At 30 April 2025 | 240
| Net book value |
| At 30 April 2025 | -
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 75,000
|  | 75,000
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 240
| Other creditors | 650,000
| Accruals and deferred income | 2,000
|  | 652,240
Page 6
HSP TRONIX LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
7. | Subsequent events
Subsequent to the reporting date, Quantum Sprin Limited entered administration. As a result, the Directors have considered it appropriate to impair the investments in this company, and provide for the outstanding loans that are owed as follows; Investment - impaired by £240 Provision for loans recognised £575,000 The Directors are continuing to pursue the recovery of the amounts detailed above and the writing down of these amounts in the accounts is, and should not interpreted as, any legally binding position.
Page 7