Hackstons Limited

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

Registered number: 13522744

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		7,659		15,316
Tangible Assets	5		871,294		829,946

			878,953		845,262
CURRENT ASSETS
Stocks	6	298,695		387,452
Debtors	7	1,065,261		474,922
Cash at bank and in hand		2,875,414		2,515,634

		4,239,370		3,378,008
Creditors: Amounts Falling Due Within One Year	8	(3,676,678 )		(2,820,322 )

NET CURRENT ASSETS (LIABILITIES)			562,692		557,686

TOTAL ASSETS LESS CURRENT LIABILITIES			1,441,645		1,402,948

PROVISIONS FOR LIABILITIES
Deferred Taxation			(217,823 )		(207,486 )

NET ASSETS			1,223,822		1,195,462

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			1,223,821		1,195,461

SHAREHOLDERS' FUNDS			1,223,822		1,195,462

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Hackstons Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 VALENTINE Alphie

Director

13/07/2026

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

1. General Information

Hackstons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13522744 . The registered office is 3 & 4 William Street, London, SW1X 9HL.

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 addetd tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Computer software is being amortised evenly over its estimated useful life of three years.

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:

Leasehold	Amortised over useful life of Ten Years
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on SLM basis

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 items.

2.6. Financial Instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and

liabilities, like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and

investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective

evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right

to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability

simultaneously.

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Hackstons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.7. 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 comprchensive 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.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are

charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 17)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 August 2024	19,594	3,379	22,973

As at 31 July 2025	19,594	3,379	22,973

Amortisation
As at 1 August 2024	6,531	1,126	7,657
Provided during the period	6,531	1,126	7,657

As at 31 July 2025	13,062	2,252	15,314

Net Book Value
As at 31 July 2025	6,532	1,127	7,659

As at 1 August 2024	13,063	2,253	15,316

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Hackstons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	-	25,655	856,938	7,752	890,345
Additions	237,365	3,938	2,668	38,295	282,266

As at 31 July 2025	237,365	29,593	859,606	46,047	1,172,611

Depreciation
As at 1 August 2024	-	1,991	55,138	3,270	60,399
Provided during the period	23,254	6,884	201,106	9,674	240,918

As at 31 July 2025	23,254	8,875	256,244	12,944	301,317

Net Book Value
As at 31 July 2025	214,111	20,718	603,362	33,103	871,294

As at 1 August 2024	-	23,664	801,800	4,482	829,946

6. Stocks

	2025	2024
	£	£
Finished goods	298,695	387,452

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	47,477	87,052
Other debtors	1,017,784	387,870

	1,065,261	474,922

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,660,580	2,328,487
Other creditors	1,966,559	442,707
Taxation and social security	49,539	49,128

	3,676,678	2,820,322

9. Share Capital

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

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