Registered number
SC616469
HERMES PRECISION LTD
Filleted Accounts
31 December 2025

HERMES PRECISION LTD
Registered number: | SC616469
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 10 |  |  | 10
Cash at bank and in hand |  |  | 5,200 |  |  | 4,830
|  |  | 5,210 |  |  | 4,840
Creditors: amounts falling due within one year | 4 |  | (458) |  |  | (1,134)
Net current assets |  |  |  | 4,752 |  |  | 3,706
Net assets |  |  |  | 4,752 |  |  | 3,706
Capital and reserves
Called up share capital |  |  |  | 10 |  |  | 10
Profit and loss account |  |  |  | 4,742 |  |  | 3,696
Shareholders' funds |  |  |  | 4,752 |  |  | 3,706
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
OLENA VASYLIEVA
Director
Approved by the board on 21 July 2026

HERMES PRECISION LTD
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 10 |  | 10
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 219 |  | 895
| Other creditors | 239 |  | 239
|  |  |  |  |  | 458 |  | 1,134
5 | Other information
| HERMES PRECISION LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 5 SOUTH CHARLOTTE STREET
| EDINBURGH
| SCOTLAND
| EH2 4AN

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