REGISTERED NUMBER: 12595581 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Hygiene-UK Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N D Cotton

REGISTERED OFFICE:

President Park

President Way

Sheffield

S4 7UR

REGISTERED NUMBER:

12595581 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

9,755

12,038

Investments

5

24,000

24,000

33,755

36,038

CURRENT ASSETS

Stocks

50,633

56,437

Debtors

6

65,516

67,450

Cash at bank

24,788

149,780

140,937

273,667

CREDITORS

Amounts falling due within one year

7

72,200

138,355

NET CURRENT ASSETS

68,737

135,312

TOTAL ASSETS LESS CURRENT LIABILITIES

102,492

171,350

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

102,392

171,250

SHAREHOLDERS' FUNDS

102,492

171,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

Mr N D Cotton - Director

1.	STATUTORY INFORMATION

Hygiene-UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

26,317

Additions

374

At 31 May 2025

26,691

DEPRECIATION

At 1 June 2024

14,279

Charge for year

2,657

At 31 May 2025

16,936

NET BOOK VALUE

At 31 May 2025

9,755

At 31 May 2024

12,038

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Investments

24,000

24,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,262

64,621

Other debtors

35,254

2,829

65,516

67,450

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

38,039

38,076

Taxation and social security

(1,465

)

2,722

Other creditors

35,626

97,557

72,200

138,355

8.	DEFERRED TAX

£

Provided during year

(32,574

)

Balance at 31 May 2025

(32,574

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Smartsource Ltd (an associated party)

In the period ended 31st May 2025, Hygiene-UK Ltd raised sales to Smartsource Ltd of £1,922 (2024: £20,999) and made purchases from Smartsource Ltd of £25,449 (2024: £13,858). The balance at the year end was £5,685 owed by Hygiene-UK Ltd (2024: £370 owed to).

Bardon Environmental Ltd (an associated party)

In the period ended 31st May 2025 Hygiene-UK Ltd raised sales to Bardon Environmental Ltd of £11,621 (2024: £21,317) and made purchases from Bardon Environmental Ltd of £10,367 (2024: £10,367). The balance at the year end was £6,110 owed from Hygiene-UK Ltd (2024: £1,577 owed to).