Halwyn Capital Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC600287

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,081		333

			1,081		333
CURRENT ASSETS
Debtors	5	40,335		26,845
Cash at bank and in hand		65,653		59,409

		105,988		86,254
Creditors: Amounts Falling Due Within One Year	6	(7,437 )		(15,771 )

NET CURRENT ASSETS (LIABILITIES)			98,551		70,483

TOTAL ASSETS LESS CURRENT LIABILITIES			99,632		70,816

NET ASSETS			99,632		70,816

CAPITAL AND RESERVES
Called up share capital	7		55,000		55,000
Profit and Loss Account			44,632		15,816

SHAREHOLDERS' FUNDS			99,632		70,816

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Halwyn Capital Ltd

Balance Sheet (continued)

As At 31 December 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr P Rose

Director

24 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Halwyn Capital Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC600287 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.

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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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	20% straight line
Computer Equipment	3 years straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Halwyn Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	1,010	5,054	6,064
Additions	-	1,283	1,283

As at 31 December 2025	1,010	6,337	7,347

Depreciation
As at 1 January 2025	770	4,961	5,731
Provided during the period	202	333	535

As at 31 December 2025	972	5,294	6,266

Net Book Value
As at 31 December 2025	38	1,043	1,081

As at 1 January 2025	240	93	333

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	39,904	-
Other debtors	431	26,845

	40,335	26,845

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	392	12,917
Taxation and social security	7,045	2,854

	7,437	15,771

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	55,000	55,000

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Halwyn Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Related Party Transactions

As at 31 December 2025, the amount owed to Mr P Rose and Mrs L Rose by the company was £392 (2024: £417).

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