Halon Professional Ltd


Director	Mr S Goddard


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


Registered Number	09261832 (England and Wales)

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.

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.

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.

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