Haydens Trading Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14670024

		30 September 2025		28 February 2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		10,000		6,000
Debtors	4	3,666		2,816
Cash at bank and in hand		426		1,924

		14,092		10,740
Creditors: Amounts Falling Due Within One Year	5	(8,659 )		(10,146 )

NET CURRENT ASSETS (LIABILITIES)			5,433		594

TOTAL ASSETS LESS CURRENT LIABILITIES			5,433		594

NET ASSETS			5,433		594

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			5,431		592

SHAREHOLDERS' FUNDS			5,433		594

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr H Hayden

Director

4 June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Haydens Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14670024 . The registered office and principal place of business is 107 London Road, Hazel Grove, Stockport, SK7 4HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have considered the appropriateness of the going concern basis in preparing these financial statements.

Subsequent to the reporting date, the directors resolved to transfer the trade and business of the company to a newly incorporated company. Following the transfer, the company will cease trading, settle all outstanding liabilities and distribute any remaining assets to its shareholders prior to being dissolved.

As the directors have resolved that the company will cease trading and will not continue in operational existence for the foreseeable future, the financial statements have not been prepared on the going concern basis. The financial statements have therefore been prepared on a basis other than going concern, under which assets are stated at their estimated realisable values and liabilities are stated at the amounts expected to be settled.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents amounts recognised by the company in respect of goods and services supplied; turnover principally costs of the resale of second hand goods.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and comprises of direct costs.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.6. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.7. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

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Haydens Trading Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 30 September 2025

2.8. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 2)

4. Debtors

	30 September 2025	28 February 2025
	£	£
Due within one year
Other debtors	3,666	2,816

5. Creditors: Amounts Falling Due Within One Year

	30 September 2025	28 February 2025
	£	£
Other creditors	2,552	5,174
Taxation and social security	6,107	4,972

	8,659	10,146

Included within other creditors, are loans owed to the Directors of £2,552 (February 25: £5,174). This loan is unsecured, interest free and repayable on demand.

6. Share Capital

	30 September 2025	28 February 2025
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

7. Controlling Party

At the reporting date, the company's controlling parties are the Directors by virtue of their joint ownership of the issued share capital in the company.

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