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Company Registration No. 08994702 (England and Wales)
HCM (Porthcawl) Limited Unaudited accounts for the year ended 31 March 2026
HCM (Porthcawl) Limited Unaudited accounts Contents
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HCM (Porthcawl) Limited Company Information for the year ended 31 March 2026
Director
Helen Morgan
Secretary
ESquare Ltd
Company Number
08994702 (England and Wales)
Registered Office
Evans Entwistle Venta House Maesglas Retail Park Newport Gwent NP20 2NS Wales
Accountants
Evans Entwistle Venta House Maes-glas Newport NP20 2NS
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HCM (Porthcawl) Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HCM (Porthcawl) Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Venta House Maes-glas Newport NP20 2NS 27 July 2026
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HCM (Porthcawl) Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Inventories
170 
150 
Debtors
2,418 
4,322 
Cash at bank and in hand
9,480 
5,574 
12,068 
10,046 
Creditors: amounts falling due within one year
(6,135)
(5,262)
Net current assets
5,933 
4,784 
Net assets
5,933 
4,784 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
5,932 
4,783 
Shareholders' funds
5,933 
4,784 
For the year ending 31 March 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 July 2026 and were signed on its behalf by
Helen Morgan Director Company Registration No. 08994702
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HCM (Porthcawl) Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
HCM (Porthcawl) Limited is a private company, limited by shares, registered in England and Wales, registration number 08994702. The registered office is Evans Entwistle, Venta House, Maesglas Retail Park, Newport, Gwent, NP20 2NS, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts where applicable, of goods provided to customers and work carried out in respect of services provided to customers.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
5
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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