Hervinga Limited 31/03/2026 iXBRL

Company registration number: 06344293

Hervinga Limited

Unaudited filleted financial statements

31 March 2026

Hervinga Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Hervinga Limited

Directors and other information


	Directors	Mr Alexander Gilpin Stross


	Company number	06344293


	Registered office	Providence Mills
		Bradford Street
		Dewsbury
		West Yorkshire
		WF13 1EN


	Business address	Providence Mills
		Bradford Street
		Dewsbury
		West Yorkshire
		WF13 1EN


	Accountants	AIM Accountant Limited
		10 Parkside
		Little Gomersal
		West Yorkshire
		BD19 4JH

Hervinga Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Hervinga Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hervinga Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

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

This report is made solely to the board of directors of Hervinga Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hervinga Limited and state those matters that we have agreed to state to the board of directors of Hervinga Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hervinga Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Hervinga 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 profit of Hervinga Limited. You consider that Hervinga Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hervinga Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

AIM Accountant Limited

Chartered Accountant

10 Parkside

Little Gomersal

West Yorkshire

BD19 4JH

5 May 2026

Hervinga Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Current assets
Investments	5	41,101		41,101
Cash at bank and in hand		3		3
		_______		_______
		41,104		41,104
Net current assets			41,104		41,104
			_______		_______
Total assets less current liabilities			41,104		41,104

			_______		_______
Net assets			41,104		41,104
			_______		_______

Capital and reserves
Called up share capital			1,003		1,003
Share premium account			40,101		40,101
			_______		_______
Shareholders funds			41,104		41,104
			_______		_______

For the year ending 31 March 2026 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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 May 2026 , and are signed on behalf of the board by:

Mr Alexander Gilpin Stross

Director

Company registration number: 06344293

Hervinga Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Providence Mills, Bradford Street, Dewsbury, West Yorkshire, WF13 1EN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Related party exemption

The company has taken advantage of the exemption,under the terms of Financial Reporting Standard No. 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland '',not to disclose related party transactions with wholly owned subsidiaries within the group.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Investments

	2026	2025
	£	£
Investments in group undertakings	41,101	41,101
	_______	_______

6. Controlling party

Mr A G Stross has control over a majority of shares in the company,and together with his involvement in its day to day management,is deemed to be the controlling party for the purposes of Financial Reporting Standard No. 102.