1 March 2025 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP155115732025-03-012026-02-28155115732026-02-28155115732025-02-2815511573core:WithinOneYear2026-02-2815511573core:WithinOneYear2025-02-2815511573core:ShareCapital2026-02-2815511573core:ShareCapital2025-02-2815511573core:RetainedEarningsAccumulatedLosses2026-02-2815511573core:RetainedEarningsAccumulatedLosses2025-02-2815511573bus:Director12025-03-012026-02-2815511573bus:RegisteredOffice2025-03-012026-02-2815511573core:OfficeEquipment2025-03-012026-02-28155115732024-02-212025-02-2815511573core:PlantMachinery2026-02-2815511573core:PlantMachinery2025-03-0115511573core:PlantMachinery2025-03-012026-02-2815511573core:PlantMachinery2025-02-281551157312025-03-012026-02-2815511573countries:EnglandWales2025-03-012026-02-2815511573bus:AuditExempt-NoAccountantsReport2025-03-012026-02-2815511573bus:PrivateLimitedCompanyLtd2025-03-012026-02-2815511573bus:SmallEntities2025-03-012026-02-2815511573bus:FullAccounts2025-03-012026-02-28
Company registration number:
15511573
HEC Commercial Services Ltd
Unaudited Filleted Financial Statements for the year ended
28 February 2026
HEC Commercial Services Ltd
Statement of Financial Position
28 February 2026
20262025
Note££
Fixed assets    
Tangible assets 5
369
 
624
 
Current assets    
Cash at bank and in hand
24,811
 
24,165
 
Creditors: amounts falling due within one year 6
(24,602
)
(21,099
)
Net current assets
209
 
3,066
 
Total assets less current liabilities 578   3,690  
Capital and reserves    
Called up share capital
10
 
5
 
Profit and loss account
568
 
3,685
 
Shareholders funds
578
 
3,690
 
For the year ending
28 February 2026
, 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
24 April 2026
, and are signed on behalf of the board by:
Mr C Hollingsworth
Director
Company registration number:
15511573
HEC Commercial Services Ltd
Notes to the Financial Statements
Year ended
28 February 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Bramhall House
,
14 Ack Lane East , Bramhall
,
Stockport
,
Cheshire
,
SK7 2BY
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2025:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 March 2025
and
28 February 2026
773
 
Depreciation  
At
1 March 2025
149
 
Charge
255
 
At
28 February 2026
404
 
Carrying amount  
At
28 February 2026
369
 
At 28 February 2025
624
 

6 Creditors: amounts falling due within one year

20262025
££
Taxation and social security
24,602
 
21,099