Hewitts Retail Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04316097

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,714		7,965
Investments	5		4,800		4,800

			15,514		12,765
CURRENT ASSETS
Stocks	6	491,775		521,055
Debtors	7	8,668		11,771
Cash at bank and in hand		158,301		147,771

		658,744		680,597
Creditors: Amounts Falling Due Within One Year	8	(30,757 )		(34,025 )

NET CURRENT ASSETS (LIABILITIES)			627,987		646,572

TOTAL ASSETS LESS CURRENT LIABILITIES			643,501		659,337

NET ASSETS			643,501		659,337

CAPITAL AND RESERVES
Called up share capital	9		465,391		465,391
Profit and Loss Account			178,110		193,946

SHAREHOLDERS' FUNDS			643,501		659,337

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Hewitts Retail Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 Nigel Hewitt

Director

18/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hewitts Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04316097 . The registered office is 9 Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 10)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	77,696	4,875	82,571
Additions	6,360	-	6,360

As at 30 April 2026	84,056	4,875	88,931

...CONTINUED

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Hewitts Retail Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025	70,507	4,099	74,606
Provided during the period	3,401	210	3,611

As at 30 April 2026	73,908	4,309	78,217

Net Book Value
As at 30 April 2026	10,148	566	10,714

As at 1 May 2025	7,189	776	7,965

5. Investments

	Other
	£
Cost or Valuation
As at 1 May 2025	4,800

As at 30 April 2026	4,800

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	4,800

As at 1 May 2025	4,800

6. Stocks

	2026	2025
	£	£
Stock	491,775	521,055

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8	3,228
Other debtors	2,374	2,257

	2,382	5,485
Due after more than one year
Other debtors	6,286	6,286

	8,668	11,771

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Hewitts Retail Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	13,607	10,854
Other creditors	16,785	16,036
Taxation and social security	365	7,135

	30,757	34,025

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	465,391	465,391

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