REGISTERED NUMBER: 07557080 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Hallmark Assay Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R L Scott

REGISTERED OFFICE:

Corporation Yard

Rawmarsh Road

Rotherham

South Yorkshire

S60 1TY

REGISTERED NUMBER:

07557080 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

462,434

477,897

CURRENT ASSETS

Debtors

5

15,000

399,810

Cash at bank

1,132,559

518,305

1,147,559

918,115

CREDITORS

Amounts falling due within one year

6

278,211

180,853

NET CURRENT ASSETS

869,348

737,262

TOTAL ASSETS LESS CURRENT LIABILITIES

1,331,782

1,215,159

PROVISIONS FOR LIABILITIES

7

21,907

19,587

NET ASSETS

1,309,875

1,195,572

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,309,775

1,195,472

SHAREHOLDERS' FUNDS

1,309,875

1,195,572

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 director acknowledges his 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 director and authorised for issue on 24 June 2026 and were signed by:

Mr R L Scott - Director

1.	STATUTORY INFORMATION

Hallmark Assay 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.

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.

Fixtures and fittings

-

33% on reducing balance

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

374,808

156,115

530,923

DEPRECIATION

At 1 October 2024

-

53,026

53,026

Charge for year

-

15,463

15,463

At 30 September 2025

-

68,489

68,489

NET BOOK VALUE

At 30 September 2025

374,808

87,626

462,434

At 30 September 2024

374,808

103,089

477,897

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,000

-

Amounts owed by group undertakings

-

399,810

15,000

399,810

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,657

286

Amounts owed to group undertakings

85,594

-

Taxation and social security

63,933

115,611

Other creditors

122,027

64,956

278,211

180,853

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

21,907

19,587

Deferred

tax

£

Balance at 1 October 2024

19,587

Provided during year

2,320

Balance at 30 September 2025

21,907