Hello Sunday Ventures Ltd

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

Registered number: 13286345

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,266		1,402

			1,266		1,402
CURRENT ASSETS
Stocks	5	89,001		95,436
Debtors	6	386,871		227,031
Cash at bank and in hand		20,990		11,942

		496,862		334,409
Creditors: Amounts Falling Due Within One Year	7	(589,040 )		(319,650 )

NET CURRENT ASSETS (LIABILITIES)			(92,178 )		14,759

TOTAL ASSETS LESS CURRENT LIABILITIES			(90,912 )		16,161

NET (LIABILITIES)/ASSETS			(90,912 )		16,161

CAPITAL AND RESERVES
Called up share capital	8		852,509		852,509
Profit and Loss Account			(943,421 )		(836,348 )

SHAREHOLDERS' FUNDS			(90,912)		16,161

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Hello Sunday Ventures 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

Mrs Amy Ford

Director

4 May 2026

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

1. General Information

Hello Sunday Ventures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13286345 . The registered office is 3 Atlas House, West Devon Business Park, Tavistock, Devon, PL19 9DP.

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis, which the directors consider to be appropriate.

The company has historically relied on financial support from its ultimate parent undertaking, Hello Sunday Ventures Spain Limited, which is incorporated in Spain. During the year, the parent company has reaffirmed its commitment to supporting the company, including through the capitalisation of intercompany debt, thereby strengthening the company's balance sheet and improving its liquidity position.

As part of their assessment of going concern, the directors have considered the company’s current cash position, projected cash flows, and the continued support from the parent company. Formal confirmation of this ongoing support has been received, and the directors are confident that the parent will provide the financial assistance necessary for the company to meet its obligations as they fall due for a period of at least twelve months from the date of approval of the financial statements.

Accordingly, the directors believe that it is appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of

services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,

rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.4. 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:

Computer Equipment

3 years straight line

2.5. Stocks and Work in Progress

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.

2.6. Foreign Currencies

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the

transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective

functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at

fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is

re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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Hello Sunday Ventures Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of

business.

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.

2.8. Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Creditors 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.

Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the

effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	3,974
Additions	531

As at 31 December 2025	4,505

Depreciation
As at 1 January 2025	2,572
Provided during the period	667

As at 31 December 2025	3,239

Net Book Value
As at 31 December 2025	1,266

As at 1 January 2025	1,402

5. Stocks

	2025	2024
	£	£
Stock	89,001	95,436

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	373,011	205,579
Other debtors	13,860	21,452

	386,871	227,031

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Hello Sunday Ventures Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	478,167	175,395
Other creditors	32,186	87,910
Taxation and social security	78,687	56,345

	589,040	319,650

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	852,509	852,509

9. Related Party Transactions

The company is a subsidiary of Hello Sunday Ventures SL, a company incorporated in Spain.

During the year the company purchased goods from its parent undertaking. At the year end the amount due to the parent undertaking included in trade creditors was £139,745 (2024: £66,640). The balance is unsecured, interest free and repayable on normal trading terms.

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