Jezyk The Hedgehog Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Jezyk The Hedgehog Limited For The Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jezyk The Hedgehog Limited For The Year Ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

This report is made solely to the directors of Jezyk The Hedgehog Limited , as a body, in accordance with the terms of our engagement letter dated 08 August 2016. Our work has been undertaken solely to prepare for your approval the accounts of Jezyk The Hedgehog Limited and state those matters that we have agreed to state to the directors of Jezyk The Hedgehog Limited , as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jezyk The Hedgehog Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Jezyk The Hedgehog Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jezyk The Hedgehog Limited . You consider that Jezyk The Hedgehog Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Jezyk The Hedgehog Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st July 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Jezyk The Hedgehog Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: SC518860

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,295		16,794

			40,295		16,794
CURRENT ASSETS
Stocks	5	56,000		41,000
Debtors	6	61,066		39,870
Cash at bank and in hand		25,878		9,659

		142,944		90,529
Creditors: Amounts Falling Due Within One Year	7	(149,054 )		(95,920 )

NET CURRENT ASSETS (LIABILITIES)			(6,110 )		(5,391 )

TOTAL ASSETS LESS CURRENT LIABILITIES			34,185		11,403

Creditors: Amounts Falling Due After More Than One Year	8		(47,510 )		(42,540 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,656 )		(4,199 )

NET LIABILITIES			(20,981 )		(35,336 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(20,983 )		(35,338 )

SHAREHOLDERS' FUNDS			(20,981)		(35,336)

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Jezyk The Hedgehog Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bartlomiej Bury

Director

1st July 2026

The notes on pages 4 to 7 form part of these financial statements.

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Jezyk The Hedgehog Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Jezyk The Hedgehog Limited is a private company, limited by shares, incorporated in Scotland, registered number SC518860 . The registered office is 16 High Street, Kirkcaldy, Fife, KY1 1LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% RB
Motor Vehicles	25% RB
Fixtures & Fittings	20% RB
Computer Equipment	25% RB

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Jezyk The Hedgehog Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation - continued

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 13)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	25,862	6,000	17,776	3,333	52,971
Additions	-	35,350	-	641	35,991

As at 31 October 2025	25,862	41,350	17,776	3,974	88,962

Depreciation
As at 1 November 2024	15,044	4,577	14,498	2,058	36,177
Provided during the period	2,164	9,194	655	477	12,490

As at 31 October 2025	17,208	13,771	15,153	2,535	48,667

Net Book Value
As at 31 October 2025	8,654	27,579	2,623	1,439	40,295

As at 1 November 2024	10,818	1,423	3,278	1,275	16,794

5. Stocks

	2025	2024
	£	£
Stock	56,000	41,000

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	3,225	4,256
Other debtors	7,010	10,709
VAT	3,825	3,336
Directors' loan accounts	47,006	21,569

	61,066	39,870

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Jezyk The Hedgehog Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,684	-
Trade creditors	32,908	30,219
Bank loans and overdrafts	76,583	19,922
Corporation tax	6,092	23,196
Other taxes and social security	3,146	1,782
Net wages	19,604	16,949
Pension liability	834	857
Accruals and deferred income	3,203	2,995

	149,054	95,920

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	22,837	-
Bank loans	24,673	42,540

	47,510	42,540

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,684	-
Later than one year and not later than five years	22,837	-

	29,521	-

	29,521	-

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1 each	2	2

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors.

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Bartlomiej Bury	21,569	102,929	77,492	-	47,006

The above loan is unsecured, interest free and repayable on demand.

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Jezyk The Hedgehog Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Ultimate Controlling Party

The company's ultimate controlling party is Bartlomiej Bury by virtue of his ownership of 100% of the issued share capital in the company.

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