REGISTERED NUMBER: 00968174 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HELLABYS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T J Morris

T D Morris

A J Morris

SECRETARY:

REGISTERED OFFICE:

St Gennys

Bushey Lea

Ongar

Essex

CM5 9ED

REGISTERED NUMBER:

00968174 (England and Wales)

ACCOUNTANTS:

THP Limited

Chartered Accountants

34-40 High Street

Wanstead

London

E11 2RJ

FIXED ASSETS

Tangible assets

4

196,363

235,078

CURRENT ASSETS

Stocks

7,800

4,500

Debtors

5

346,721

555,117

Cash at bank

745,518

1,256,001

1,100,039

1,815,618

CREDITORS

Amounts falling due within one year

6

383,765

986,121

NET CURRENT ASSETS

716,274

829,497

TOTAL ASSETS LESS CURRENT LIABILITIES

912,637

1,064,575

PROVISIONS FOR LIABILITIES

29,059

38,363

NET ASSETS

883,578

1,026,212

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

882,578

1,025,212

SHAREHOLDERS' FUNDS

883,578

1,026,212

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

T J Morris - Director

1.	STATUTORY INFORMATION

Hellabys Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services supplied, net of returns, discounts and value added taxes. Where a project has been partially completed at the balance sheet date revenue represents the value of the goods supplied to date based on a total of the consideration at completion.

Revenue is recognised in the accounting period in which the services were rendered.

Tangible fixed assets

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

Freehold land and buildings

-

2% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work-in-progress are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

land and

Plant and

Motor

buildings

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

117,163

55,656

266,485

439,304

Additions

-

1,450

-

1,450

At 31 March 2026

117,163

57,106

266,485

440,754

DEPRECIATION

At 1 April 2025

35,538

39,676

129,012

204,226

Charge for year

1,500

4,297

34,368

40,165

At 31 March 2026

37,038

43,973

163,380

244,391

NET BOOK VALUE

At 31 March 2026

80,125

13,133

103,105

196,363

At 31 March 2025

81,625

15,980

137,473

235,078

Included in cost of land and buildings is freehold land of £ 41,500 (2025 - £ 41,500 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

254,188

458,725

Other debtors

48,921

56,940

Prepayments

43,612

39,452

346,721

555,117

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

162,492

191,834

Corporation tax

64,462

139,300

Social security and other taxes

14,675

13,071

VAT

60,786

80,394

Other creditors

3,221

3,233

Directors' current accounts

8,002

1,910

Accrued expenses

70,127

556,379

383,765

986,121

7.	RELATED PARTY DISCLOSURES

At the year end, the net amount owed to the directors was £8,002 (2025: £1,910). The loan is payable

on demand and interest free.