REGISTERED NUMBER: 06862611 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

FOR

SPEEDY HEN LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

4,514

4,954

Investments

6

1,167

1,167

5,681

6,121

CURRENT ASSETS

Debtors

7

1,426,167

1,255,787

Investments

8

820,028

944,031

Cash at bank

492,024

193,218

2,738,219

2,393,036

CREDITORS

Amounts falling due within one year

9

972,337

890,678

NET CURRENT ASSETS

1,765,882

1,502,358

TOTAL ASSETS LESS CURRENT LIABILITIES

1,771,563

1,508,479

PROVISIONS FOR LIABILITIES

10

1,128

1,239

NET ASSETS

1,770,435

1,507,240

CAPITAL AND RESERVES

Called up share capital

11

120

120

Retained earnings

1,770,315

1,507,120

SHAREHOLDERS' FUNDS

1,770,435

1,507,240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr S T Little - Director

1.	STATUTORY INFORMATION

Speedy Hen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06862611

Registered office:

Unit 10 Faraday Close

Watford

Hertfordshire

WD18 8SA

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 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.

Turnover

The turnover shown in the profit and loss account represents goods dispatched to customers or for goods ordered via certain platforms, goods ordered and paid for.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. 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.

Fixed asset investments

Fixed asset investments are recognised at cost less impairment. An impairment review is carried out at the point when indicators exist of the recoverable amount of the investment falling below cost.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 April 2025

9,230

Additions

1,675

Disposals

(4,193

)

At 31 March 2026

6,712

DEPRECIATION

At 1 April 2025

4,276

Charge for year

1,343

Eliminated on disposal

(3,421

)

At 31 March 2026

2,198

NET BOOK VALUE

At 31 March 2026

4,514

At 31 March 2025

4,954

6.	FIXED ASSET INVESTMENTS

Shares in

group

Unlisted

undertakings

investments

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

167

250,000

250,167

PROVISIONS

At 1 April 2025

and 31 March 2026

-

249,000

249,000

NET BOOK VALUE

At 31 March 2026

167

1,000

1,167

At 31 March 2025

167

1,000

1,167

Impairment losses on fixed asset investments have been recognised of £Nil. (2025: £190,911).

7.

DEBTORS

2026

2025

£

£

Trade debtors

604,266

295,018

Amounts owed by group undertakings

113

-

Other debtors

32,508

26,494

Directors' current accounts

495,880

662,817

Tax

182,201

182,201

VAT

95,119

78,305

Prepayments and accrued income

16,080

10,952

1,426,167

1,255,787

8.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Unlisted investments

820,028

944,031

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

811,712

635,055

Corporation tax

132,143

203,155

PAYE and social security

9,262

11,876

Other creditors

2,233

30,389

Foreign VAT payable

4,247

-

Accruals and deferred income

12,740

10,203

972,337

890,678

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

1,128

1,239

Deferred tax

£

Balance at 1 April 2025

1,239

Provided during year

(111

)

Balance at 31 March 2026

1,128

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

120

Ordinary

£1

120

120

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Amounts due from the director at the balance sheet date total £495,881 (2025: £662,817). These balances are unsecured and repayable on demand. Interest has been charged using HM Revenue and Customs’ beneficial loan rate.