Heidi Lambert Communications Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03190748

Heidi Lambert Communications Ltd

Filleted Unaudited Financial Statements

30 September 2025

Heidi Lambert Communications Ltd

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		1,357	561

Current assets

Debtors	6	16,222	20,606
Cash at bank and in hand		13,288	16,275
		--------	--------
		29,510	36,881

Creditors: amounts falling due within one year	7	8,263		12,873
		--------		--------
Net current assets			21,247	24,008
			--------	--------
Total assets less current liabilities			22,604	24,569

Provisions

Taxation including deferred tax	258	107
	--------	--------
Net assets	22,346	24,462
	--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	22,344	24,460
	--------	--------
Shareholders funds	22,346	24,462
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Heidi Lambert Communications Ltd

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 27 April 2026 , and are signed on behalf of the board by:

H M Lambert
Director

Company registration number: 03190748

Heidi Lambert Communications Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR, Bedfordshire.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 October 2024	1,901	1,901
Additions	999	999
	-------	-------
At 30 September 2025	2,900	2,900
	-------	-------
Depreciation
At 1 October 2024	1,340	1,340
Charge for the year	203	203
	-------	-------
At 30 September 2025	1,543	1,543
	-------	-------
Carrying amount
At 30 September 2025	1,357	1,357
	-------	-------
At 30 September 2024	561	561
	-------	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	11,824	14,656
Other debtors	4,398	5,950
	--------	--------
	16,222	20,606
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	693	–
Corporation tax	4,696	7,065
Social security and other taxes	101	3,046
Other creditors	2,773	2,762
	-------	--------
	8,263	12,873
	-------	--------