REGISTERED NUMBER: 13606638 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

The Hub St Albans Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountant's Report

7

DIRECTORS:

A M Addison

Miss H Petrouis

REGISTERED OFFICE:

5 Verulam Road

St. Albans

AL3 4DA

REGISTERED NUMBER:

13606638 (England and Wales)

ACCOUNTANT:

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

FIXED ASSETS

Tangible assets

4

86,331

61,913

CURRENT ASSETS

Stocks

244

24,541

Debtors

5

212,990

214,484

Cash at bank and in hand

(18,282

)

78,748

194,952

317,773

CREDITORS

Amounts falling due within one year

6

1,002,936

922,416

NET CURRENT LIABILITIES

(807,984

)

(604,643

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(721,653

)

(542,730

)

PROVISIONS FOR LIABILITIES

7

-

11,764

NET LIABILITIES

(721,653

)

(554,494

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(721,654

)

(554,495

)

SHAREHOLDERS' FUNDS

(721,653

)

(554,494

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

A M Addison - Director

1.	STATUTORY INFORMATION

The Hub St Albans 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.

Plant and machinery etc

-

15% on reducing balance

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.

Going concern

The financial statements have been prepared on a going concern basis. This is dependent on the continued financial support of the director. At the date of signing the financial statements the director is not aware of any circumstances that would cause this support to be withdrawn.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

73,344

9,221

82,565

Additions

61,040

1,734

62,774

Disposals

(32,000

)

-

(32,000

)

At 30 September 2025

102,384

10,955

113,339

DEPRECIATION

At 1 October 2024

18,902

1,750

20,652

Charge for year

17,323

1,381

18,704

Eliminated on disposal

(12,348

)

-

(12,348

)

At 30 September 2025

23,877

3,131

27,008

NET BOOK VALUE

At 30 September 2025

78,507

7,824

86,331

At 30 September 2024

54,442

7,471

61,913

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

2,848

469

Other debtors

93,693

82,751

Prepayments

116,449

131,264

212,990

214,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

203,686

234,616

Social security and other taxes

38,269

15,148

VAT

86,877

88,628

Other creditors

323,927

308,508

Directors' current accounts

352,916

236,777

Accrued expenses

(2,739

)

38,739

1,002,936

922,416

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

-

11,764

Deferred

tax

£

Balance at 1 October 2024

11,764

Provided during year

(11,764

)

Balance at 30 September 2025

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary

1

1

1

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of The Hub St Albans Limited for the year ended 30 September 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Hub St Albans Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of The Hub St Albans Limited and state those matters that I have agreed to state to the Board of Directors of The Hub St Albans Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than The Hub St Albans Limited and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that The Hub St Albans Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Hub St Albans Limited. You consider that The Hub St Albans Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of The Hub St Albans Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

19 May 2026