H.E.S. Group UK Limited - Filleted accounts

Registered number

06744870

H.E.S. Group UK Limited

Filleted Accounts

31 December 2025

H.E.S. Group UK Limited
Registered number:		06744870
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,346,026			888,461

Current assets
Stocks		30,410			30,410
Debtors	4	44,400			33,429
Cash at bank and in hand		235,401			558,160
		310,211			621,999

Creditors: amounts falling due within one year	5	(14,219)			(72,582)

Net current assets			295,992			549,417

Total assets less current liabilities			1,642,018			1,437,878

Creditors: amounts falling due after more than one year	6		(108,413)			199,260



Net assets			1,533,605			1,637,138

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,533,604			1,637,137

Shareholder's funds			1,533,605			1,637,138

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 member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Mr Ian Howarth
Director
Approved by the board on 24 July 2026

H.E.S. Group UK Limited
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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	771,174		145,743		134,484		1,051,401
	Additions	484,018		-		-		484,018
	At 31 December 2025	1,255,192		145,743		134,484		1,535,419

	Depreciation
	At 1 January 2025	-		88,370		74,570		162,940
	Charge for the year	-		11,475		14,978		26,453
	At 31 December 2025	-		99,845		89,548		189,393

	Net book value
	At 31 December 2025	1,255,192		45,898		44,936		1,346,026
	At 31 December 2024	771,174		57,373		59,914		888,461


4	Debtors					2025		2024
£							£

	Trade debtors					43,920		32,789
	Other debtors					480		640
						44,400		33,429


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					17,084		9,658
	Taxation and social security costs					(2,865)		62,924
						14,219		72,582


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					108,413		(199,260)


7	Other information

	H.E.S. Group UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1, Cromwell Business Park
	Whitby Street South
	Hartlepool
	TS24 7LR