Haalo Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13683897

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,566		14,975

			11,566		14,975
CURRENT ASSETS
Stocks	5	11,171		42,683
Debtors	6	39,340		33,426
Cash at bank and in hand		31,263		81,615

		81,774		157,724
Creditors: Amounts Falling Due Within One Year	7	(36,932 )		(23,995 )

NET CURRENT ASSETS (LIABILITIES)			44,842		133,729

TOTAL ASSETS LESS CURRENT LIABILITIES			56,408		148,704

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,892 )		(3,744 )

NET ASSETS			53,516		144,960

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		2,175		2,175
Profit and Loss Account			51,241		142,685

SHAREHOLDERS' FUNDS			53,516		144,960

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Haalo Ltd

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 P J Bowe

Director

15/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Haalo Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13683897 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

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, excluding discounts, rebates, value added tax and other sales taxes.

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:

Computer Equipment

25% on 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.

2.5. 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Haalo Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 November 2024	23,178	20,751	43,929
Additions	-	374	374

As at 31 October 2025	23,178	21,125	44,303

Depreciation
As at 1 November 2024	23,178	5,776	28,954
Provided during the period	-	3,783	3,783

As at 31 October 2025	23,178	9,559	32,737

Net Book Value
As at 31 October 2025	-	11,566	11,566

As at 1 November 2024	-	14,975	14,975

Cost or valuation at 31 October 2024 is represented by:

	Land and buildings
	£
	(23,178)
	23,178

If freehold land had not been revalued they would have been included at the following historical cost:

	2024	2023
	£	£
Cost	23,178	-

Freehold land were valued on an open market basis on 31 October 2024 by the directors.

5. Stocks

	2025	2024
	£	£
Work in progress	11,171	42,683

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Haalo Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	9,840
Other debtors	32,748	23,586

	32,748	33,426
Due after more than one year
Other debtors	6,592	-

	39,340	33,426

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	5,404	2,689
Taxation and social security	31,528	21,306

	36,932	23,995

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	3,744	3,744
Deferred taxation	(852 )	(852 )

Balance at 31 October 2025	2,892	2,892

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 November 2024	2,175	142,685
Loss for the year and total comprehensive income	-	(91,444 )

As at 31 October 2025	2,175	51,241

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Haalo Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

11. Related Party Transactions

At the beginning of the period there was an amount of £18, owed to Commando Investments Ltd, a company that Peter Bowe is also a director of. At the end of the period there was an amount of £18 owed to Commando Investments Ltd.

At the beginning of the period there was an amount of £3,275, owed by Safety Case Partnership Ltd, a company that Peter Bowe and Benjamin Sedgewick are also directors of. At the end of the period there was an amount of £1,361 owed to Safety Case Partnership Ltd.

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