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2024-10-31 09261832 dpl:GroupUndertakings 2023-11-01 2024-10-31 09261832 dpl:ParticipatingInterests 2023-11-01 2024-10-31 09261832 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 09261832 core:ListedExchangeTraded 2023-11-01 2024-10-31 09261832 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 09261832 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 09261832 core:NetGoodwill 2025-10-31 09261832 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 09261832 core:LandBuildings 2025-10-31 09261832 core:PlantMachinery 2025-10-31 09261832 core:Vehicles 2025-10-31 09261832 core:FurnitureFittings 2025-10-31 09261832 core:OfficeEquipment 2025-10-31 09261832 core:AfterOneYear 2025-10-31 09261832 core:WithinOneYear 2025-10-31 09261832 core:ListedExchangeTraded 2025-10-31 09261832 core:UnlistedNon-exchangeTraded 2025-10-31 09261832 core:ShareCapital 2025-10-31 09261832 core:SharePremium 2025-10-31 09261832 core:RevaluationReserve 2025-10-31 09261832 core:OtherReservesSubtotal 2025-10-31 09261832 core:RetainedEarningsAccumulatedLosses 2025-10-31 09261832 core:NetGoodwill 2024-10-31 09261832 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 09261832 core:LandBuildings 2024-10-31 09261832 core:PlantMachinery 2024-10-31 09261832 core:Vehicles 2024-10-31 09261832 core:FurnitureFittings 2024-10-31 09261832 core:OfficeEquipment 2024-10-31 09261832 core:AfterOneYear 2024-10-31 09261832 core:WithinOneYear 2024-10-31 09261832 core:ListedExchangeTraded 2024-10-31 09261832 core:UnlistedNon-exchangeTraded 2024-10-31 09261832 core:ShareCapital 2024-10-31 09261832 core:SharePremium 2024-10-31 09261832 core:RevaluationReserve 2024-10-31 09261832 core:OtherReservesSubtotal 2024-10-31 09261832 core:RetainedEarningsAccumulatedLosses 2024-10-31 09261832 core:NetGoodwill 2023-10-31 09261832 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 09261832 core:LandBuildings 2023-10-31 09261832 core:PlantMachinery 2023-10-31 09261832 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 09261832 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 09261832 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 09261832 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 09261832 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 09261832 bus:Director1 2024-11-01 2025-10-31

Halon Professional Ltd

Registered Number
09261832
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

Halon Professional Ltd
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | Mr S Goddard

Registered Address | Unit 1b, Church Farm Business Centre Church Road
| Eversley
| Hook
| RG27 0PX

Registered Number | 09261832 (England and Wales)

Halon Professional Ltd
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Called up share capital not paid |  |  |  | 1 |  |  |  | 1
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,736 |  |  |  | 1,597
|  |  |  | 2,736 |  |  |  | 1,597
Current assets |  |  |  |  |  |  |  |
Stocks |  | 4,000 |  |  |  | 5,580 |  |
Debtors | 4 | 2,208 |  |  |  | 3,513 |  |
Cash at bank and on hand |  | 6,058 |  |  |  | 25,934 |  |
|  | 12,266 |  |  |  | 35,027 |  |
Creditors amounts falling due within one year | 5 | (29,324) |  |  |  | (20,158) |  |
Net current assets (liabilities) |  |  |  | (17,057) |  |  |  | 14,870
Total assets less current liabilities |  |  |  | (14,321) |  |  |  | 16,467
Creditors amounts falling due after one year | 6 |  |  | (14,970) |  |  |  | (19,148)
Accruals and deferred income |  |  |  | (261) |  |  |  | (1,650)
Net assets |  |  |  | (29,552) |  |  |  | (4,331)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (29,553) |  |  |  | (4,332)
Shareholders' funds |  |  |  | (29,552) |  |  |  | (4,331)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 24 June 2026, and are signed on its behalf by:
Mr S Goddard Director Registered Company No. 09261832

Halon Professional Ltd
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

| Functional and presentation currency
--- | ---
| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Straight line (years)
| Land and buildings | 5
| Plant and machinery | 4
| Fixtures and fittings | 4
| Office Equipment | 4

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

| Financial instruments
--- | ---
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

2. | Average number of employees
--- | ---
| Inclusive of directors

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 33,331
| Additions | 2,094
| At 31 October 25 | 35,425
| Depreciation and impairment
| At 01 November 24 | 31,734
| Charge for year | 955
| At 31 October 25 | 32,688
| Net book value
| At 31 October 25 | 2,736
| At 31 October 24 | 1,597

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 655 |  | 675
| Other debtors | 1,553 |  | 2,838
| Total | 2,208 |  | 3,513

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,287 |  | 5,286
| Taxation and social security | 4,703 |  | 8,715
| Other creditors | 22,334 |  | 6,157
| Total | 29,324 |  | 20,158

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 14,970 |  | 19,148
| Total | 14,970 |  | 19,148