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Registered number: 09764465
Hammam Havlu Limited
Financial Statements
For The Year Ended 30 September 2025
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Hammam Havlu Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Hammam Havlu Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Hammam Havlu Limited For The Year Ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Hammam Havlu Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Hammam Havlu Limited , as a body, in accordance with the terms of our engagement letter dated 21 September 2015. Our work has been undertaken solely to prepare for your approval the accounts of Hammam Havlu Limited and state those matters that we have agreed to state to the director of Hammam Havlu Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hammam Havlu Limited and its director as a body for our work or for this report.
It is your duty to ensure that Hammam Havlu Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hammam Havlu Limited . You consider that Hammam Havlu Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hammam Havlu Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23rd April 2026

Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Hammam Havlu Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09764465

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 116 |  | 154
|  |  | 116 |  | 154
CURRENT ASSETS
Stocks | 5 | 5,000 |  | 12,869 |
Cash at bank and in hand |  | 4,599 |  | 15,792 |
|  | 9,599 |  | 28,661 |
Creditors: Amounts Falling Due Within One Year |  | (133,818 ) |  | (137,696 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (124,219 ) |  | (109,035 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (124,103 ) |  | (108,881 )
NET LIABILITIES |  |  | (124,103 ) |  | (108,881 )
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | (124,105 ) |  | (108,883 )
SHAREHOLDERS' FUNDS |  |  | (124,103) |  | (108,881)

Page 2
Page 3
Hammam Havlu Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board

Ms Penelope Lucid Director
23rd April 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Hammam Havlu Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Hammam Havlu Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09764465 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Fixtures & Fittings | 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 4
Page 5
Hammam Havlu Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2024 | 1,169
As at 30 September 2025 | 1,169
Depreciation
As at 1 October 2024 | 1,015
Provided during the period | 38
As at 30 September 2025 | 1,053
Net Book Value
As at 30 September 2025 | 116
As at 1 October 2024 | 154

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 5,000 |  | 12,869

Page 5