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Registered number: 11976306
Hub 107 Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Adams Accountancy
Chartered Accountants
Heritage House, 34b North Cray Road
Bexley
Kent
DA5 3LZ
Hub 107 Limited
Contents
Contents

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

Page 1
Hub 107 Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11976306

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 24,139 |  | 24,139 |
|  | 24,139 |  | 24,139 |
Creditors: Amounts Falling Due Within One Year | 5 | (28,197 ) |  | (27,837 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,058 ) |  | (3,698 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,058 ) |  | (3,698 )
NET LIABILITIES |  |  | (4,058 ) |  | (3,698 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (4,059 ) |  | (3,699 )
SHAREHOLDERS' FUNDS |  |  | (4,058) |  | (3,698)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Lee Sims Director
13/07/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Hub 107 Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Hub 107 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11976306 . The registered office is 107 Harland Avenue, Sidcup, DA15 7NZ.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.4. 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:

Plant & Machinery | 25% straight line

2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest or a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
Hub 107 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,680 |  | 4,680
Other debtors | 19,459 |  | 19,459
| 24,139 |  | 24,139

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 21,631 |  | 21,631
Other creditors | 1,656 |  | 1,296
Taxation and social security | 4,910 |  | 4,910
| 28,197 |  | 27,837

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Lee Sims | 14,549 | - | - | - | 14,549

The above loan is unsecured, interest free and repayable on demand.
Page 3