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Registration number: 15845342

Hanburys Commercial Conversion Limited
Unaudited Filleted Financial Statements
for the Period from 18 July 2024 to 31 July 2025

Hanburys Commercial Conversion Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Hanburys Commercial Conversion Limited

Company Information

Director | Mr T M Weston

Registered office | 35 St. Austin Close Ivybridge Devon PL21 9BZ

Accountants | Thompson Jenner LLP 28 Alexandra Terrace Exmouth Devon EX8 1BD

Hanburys Commercial Conversion Limited

(Registration number: 15845342)
Balance Sheet as at 31 July 2025

| Note | 2025 £
Current assets |  |
Stocks | 4 | 386,481
Debtors | 5 | 10,988
Cash at bank and in hand |  | 2,425
|  | 399,894
Creditors: Amounts falling due within one year | 6 | (420,277)
Net liabilities |  | (20,383)
Capital and reserves |  |
Called up share capital |  | 50
Retained earnings |  | (20,433)
Shareholders' deficit |  | (20,383)

For the financial period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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.

These financial statements have been 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.

Approved and authorised by the director on 18 April 2026

......................................... Mr T M Weston Director

Hanburys Commercial Conversion Limited

Notes to the Unaudited Financial Statements for the Period from 18 July 2024 to 31 July 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:
35 St. Austin Close
Ivybridge
Devon
PL21 9BZ

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.

Going concern

The director has acknowledged the negative reserves at the balance sheet date and pledged to continue to support the company so it can meet its liabilities as they arise. Therefore the accounts have been prepared on a going concern basis.

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.

Hanburys Commercial Conversion Limited

Notes to the Unaudited Financial Statements for the Period from 18 July 2024 to 31 July 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 3.

4 | Stocks

| 2025 £
Work in progress | 386,481

Hanburys Commercial Conversion Limited

Notes to the Unaudited Financial Statements for the Period from 18 July 2024 to 31 July 2025

5 | Debtors

| Note | 2025 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 50
Other debtors |  | 10,938
Total current trade and other debtors |  | 10,988

6 | Creditors

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 7 | 322,359
Other creditors |  | 96,168
Accrued expenses |  | 1,750
|  | 420,277

7 | Loans and borrowings

Current loans and borrowings

| 2025 £
Bank borrowings | 322,359