REGISTERED NUMBER: 08637915 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

HESSELBRAND LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

M Casselbrant

J Henriksson

Registered office:

5a Delancey Passage

London

NW1 7NN

Registered number:

08637915 (England and Wales)

Fixed assets

Tangible assets

4

9,161

7,177

Current assets

Debtors

5

247,368

72,512

Cash at bank

53,178

151,801

300,546

224,313

Creditors

Amounts falling due within one year

6

256,079

132,207

Net current assets

44,467

92,106

Total assets less current liabilities

53,628

99,283

Creditors

Amounts falling due after more than one year

7

720

10,947

Net assets

52,908

88,336

Capital and reserves

Called up share capital

30

30

Retained earnings

52,878

88,306

52,908

88,336

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 29 May 2026 and were signed on its behalf by:

M Casselbrant - Director

1.	Statutory information

Hesselbrand Ltd 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.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Turnover

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

Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

Profit is recognised on long-term contracts, if the final outcome can be assessed with reasonable certainty,

by including in the profit and loss account turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs to date bear to total expected costs for that contract.

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 - 25% straight line

Computer equipment - 25% straight line

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 - 5 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 September 2024

20,521

5,256

25,777

Additions

1,275

4,685

5,960

At 31 August 2025

21,796

9,941

31,737

Depreciation

At 1 September 2024

14,547

4,053

18,600

Charge for year

3,054

922

3,976

At 31 August 2025

17,601

4,975

22,576

Net book value

At 31 August 2025

4,195

4,966

9,161

At 31 August 2024

5,974

1,203

7,177

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

118,624

7,587

Other debtors

128,744

64,925

247,368

72,512

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

10,650

10,650

Trade creditors

422

2,036

Taxation and social security

31,903

106,322

Other creditors

213,104

13,199

256,079

132,207

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

720

10,947