HFE CONSULTANCY LIMITED

HFE CONSULTANCY LIMITED
Contents Page
For the year ended 31 August 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

HFE CONSULTANCY LIMITED
Company Information
For the year ended 31 August 2025

Director	Hasan Fehmi ERDOGMUS
Registered Number	12249100
Registered Office	21A FALKLAND AVENUE LONDON ENGLAND N3 1QR
Accountants	NAS ACCOUNTS LTD 2 Bellflower House 419 Hertford Road, London EN3 5PT

1

HFE CONSULTANCY LIMITED
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial year was of Retail sale via mail order houses or via Internet

Director

The director who served the company throughout the year was as follows:

Hasan Fehmi ERDOGMUS

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Hasan Fehmi ERDOGMUS
Director

Date approved: 19 May 2026

2

HFE CONSULTANCY LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NAS ACCOUNTS LTD 31 August 2025 .................................................... NAS ACCOUNTS LTD 2 Bellflower House 419 Hertford Road, London EN3 5PT 19 May 2026 3

HFE CONSULTANCY LIMITED
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NAS ACCOUNTS LTD
31 August 2025

....................................................

NAS ACCOUNTS LTD
2 Bellflower House
419 Hertford Road,
London
EN3 5PT
19 May 2026

3

HFE CONSULTANCY LIMITED
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	29,007	32,419
Gross profit	29,007	32,419
Selling and distribution costs	(13)	(799)
Administrative expenses	(17,688)	(19,301)
Operating profit	11,306	12,319
Interest payable and similar charges	(84)	0
Profit/(Loss) on ordinary activities before taxation	11,222	12,319
Tax on profit on ordinary activities	(2,132)	(2,341)
Profit/(Loss) for the financial year	9,090	9,978

4

HFE CONSULTANCY LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Current assets
Debtors	3	11,949	300
Cash at bank and in hand		4,378	4,068
		16,327	4,368
Creditors: amount falling due within one year	4	(12,756)	(1,086)
Net current assets		3,571	3,282

Total assets less current liabilities		3,571	3,282
Creditors: amount falling due after more than one year	5	(3,178)	(3,069)
Net assets		393	213

Capital and reserves
Called up share capital		100	100
Profit and loss account		293	113
Shareholders' funds		393	213

For the year ended 31 August 2025 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 19 May 2026 and were signed by:

-------------------------------
Hasan Fehmi ERDOGMUS
Director

5

HFE CONSULTANCY LIMITED
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	100	17,699	17,799
Profit for the year		9,978	9,978
Total comprehensive income for the year	-	9,978	9,978
Dividends		(27,564)	(27,564)
Total investments by and distributions to owners	-	(27,564)	(27,564)
At 31 August 2024	100	113	213
At 01 September 2024	100	113	213
Profit for the year		9,090	9,090
Total comprehensive income for the year	-	9,090	9,090
Dividends		(8,910)	(8,910)
Total investments by and distributions to owners	-	(8,910)	(8,910)
At 31 August 2025	100	293	393

6

HFE CONSULTANCY LIMITED
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

HFE CONSULTANCY LIMITED is a private company, limited by shares, registered in , registration number 12249100, registration address 21A FALKLAND AVENUE, LONDON ENGLAND, N3 1QR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	2,465		300
	2,465		300

3.

Debtors: amounts falling due after one year

	2025 £		2024 £
Directors Loan Accounts	9,484		0
	9,484		0

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	504
Corporation Tax	11,121	11,551
PAYE & Social Security	1,636	1,507
Other Creditors	(1)	(12,476)
	12,756	1,086

5.

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	2,478	3,069
Accruals	700	0
	3,178	3,069

7

Registered Number: 12249100

HFE CONSULTANCY LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025