REGISTERED NUMBER: 06776369 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Candy Hero Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

L Dillon

F Dillon

Ms C M Hodgson

SECRETARY:

F Dillon

REGISTERED OFFICE:

Unit 6

Thornbury Industrial Estate

Bradford

BD3 7AF

REGISTERED NUMBER:

06776369 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Tangible assets

4

332,621

391,807

Investments

5

4,073

4,073

336,694

395,880

CURRENT ASSETS

Stocks

2,181,960

1,541,813

Debtors

6

790,043

704,954

Cash at bank

276,979

202,328

3,248,982

2,449,095

CREDITORS

Amounts falling due within one year

7

1,742,979

1,043,444

NET CURRENT ASSETS

1,506,003

1,405,651

TOTAL ASSETS LESS CURRENT LIABILITIES

1,842,697

1,801,531

CREDITORS

Amounts falling due after more than one year

8

(167,852

)

(203,887

)

PROVISIONS FOR LIABILITIES

9

(61,532

)

(72,114

)

NET ASSETS

1,613,313

1,525,530

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

1,612,313

1,524,530

SHAREHOLDERS' FUNDS

1,613,313

1,525,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

F Dillon - Director

1.	STATUTORY INFORMATION

Candy Hero Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

796,622

540

49,561

846,723

DEPRECIATION

At 1 January 2025

405,519

526

48,871

454,916

Charge for year

58,665

4

517

59,186

At 31 December 2025

464,184

530

49,388

514,102

NET BOOK VALUE

At 31 December 2025

332,438

10

173

332,621

At 31 December 2024

391,103

14

690

391,807

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 January 2025

and 31 December 2025

4,073

NET BOOK VALUE

At 31 December 2025

4,073

At 31 December 2024

4,073

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

553,970

535,229

Other debtors

211,516

107,332

Directors' current accounts

21,562

43,927

VAT

2,995

18,466

790,043

704,954

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

742,585

632,686

Hire purchase contracts

23,140

12,895

Trade creditors

682,986

218,741

Tax

175,571

82,639

Social security and other taxes

-

3,553

Other creditors

90,581

90,845

Directors' current accounts

25,926

-

Accrued expenses

2,190

2,085

1,742,979

1,043,444

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

-

36,035

Other creditors

167,852

167,852

167,852

203,887

Loans to directors are interest free and repayable on demand.

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

61,532

72,114

Deferred

tax

£

Balance at 1 January 2025

72,114

Accelerated capital allowances

(10,582

)

Losses

Balance at 31 December 2025

61,532

The above provision for deferred tax relates to timing differences on accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

1

1,000

1,000

11.	ULTIMATE CONTROLLING PARTY

The directors control the company due to holding 100% of issued share capital.