REGISTERED NUMBER: 10270155 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Hendor Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr G La Loggia

Ms K Galcik La Loggia

REGISTERED OFFICE:

Unit 14

7 Wenlock Road

London

N1 7SL

REGISTERED NUMBER:

10270155 (England and Wales)

ACCOUNTANTS:

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

FIXED ASSETS

Tangible assets

4

3,304

2,218

CURRENT ASSETS

Debtors

5

1,652,532

1,497,246

Investments

6

1,036,941

1,036,899

Cash at bank

478,514

181,311

3,167,987

2,715,456

CREDITORS

Amounts falling due within one year

7

(65,108

)

(6,274

)

NET CURRENT ASSETS

3,102,879

2,709,182

TOTAL ASSETS LESS CURRENT LIABILITIES

3,106,183

2,711,400

CREDITORS

Amounts falling due after more than one year

8

(395,018

)

(411,666

)

NET ASSETS

2,711,165

2,299,734

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,711,065

2,299,634

2,711,165

2,299,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Dr G La Loggia - Director

1.	STATUTORY INFORMATION

Hendor Capital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments

Investments are shown at cost less accumulated impairment losses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

2,957

Additions

2,188

At 31 July 2025

5,145

DEPRECIATION

At 1 August 2024

739

Charge for year

1,102

At 31 July 2025

1,841

NET BOOK VALUE

At 31 July 2025

3,304

At 31 July 2024

2,218

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

9,151

-

VAT

3,498

1,823

Deferred tax asset

1,980

-

14,629

1,823

Amounts falling due after more than one year:

Other Debtors

1,637,903

1,495,423

Aggregate amounts

1,652,532

1,497,246

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

1,036,941

1,036,899

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

174

Prepaid Income

35,318

-

Directors' current accounts

22,895

-

Accrued expenses

6,895

6,100

65,108

6,274

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other Loans

395,018

411,666

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Dr G La Loggia and Ms K Galcik La Loggia

Balance outstanding at start of year

-

(201

)

Amounts advanced

63,391

1,088,804

Amounts repaid

(86,286

)

(1,088,603

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,895

)

-

10.	RELATED PARTY DISCLOSURES

Nulux Living Limited

A loan made to a company in which Dr G La Loggia is also a director.

In the financial year ended 31st July 2025, Hendor Capital Limited made loans totalling £64,968.

2025

2024

£

£

Amount due from related party at the balance sheet date

1,495,376

1,430,408

Brother of Dr G La Loggia

A loan from the brother of Dr G La Loggia.

In the financial year ended 31st July 2025, Hendor Capital Limited made repayments of £16,648.

2025

2024

£

£

Amount due from related party at the balance sheet date

395,018

411,666

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr G La Loggia.