ACCOUNTS - Final Accounts preparation

Company registration number: 14153012

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 NOVEMBER 2025

	HERTS DESIGN AND CREATIVE SERVICES LTD


HERTS DESIGN AND CREATIVE SERVICES LTD

COMPANY INFORMATION

Directors	M Barrett
	H Barrett


Registered number	14153012


Registered office	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Herts
	SG1 3QP


HERTS DESIGN AND CREATIVE SERVICES LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


HERTS DESIGN AND CREATIVE SERVICES LTD REGISTERED NUMBER:14153012

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,321		1,427
			2,321		1,427
Current assets
Debtors: amounts falling due within one year	5	22,983		-
Bank and cash balances		-		7,745
		22,983		7,745
Creditors: Amounts Falling Due Within One Year	6	(25,037)		(4,870)
Net current (liabilities)/assets			(2,054)		2,875
Total assets less current liabilities			267		4,302

Net assets			267		4,302

Capital and reserves
Called up share capital	2	2
Profit and loss account	265	4,300
	267	4,302

Page 1


HERTS DESIGN AND CREATIVE SERVICES LTD REGISTERED NUMBER:14153012

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

M Barrett

Director

Date: 12 August 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


HERTS DESIGN AND CREATIVE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Herts Design and Creative Services Limited is a private company, limited by shares, registered in England and Wales. The company's registerednumber and registered office address can be found on the company information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


HERTS DESIGN AND CREATIVE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-
				Computer equipment	-	20%	on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4


HERTS DESIGN AND CREATIVE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

4.	Tangible fixed assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 December 2024	-	2,377	2,377
Additions	1,611	-	1,611
At 30 November 2025	1,611	2,377	3,988
Depreciation
At 1 December 2024	-	950	950
Charge for the year on owned assets	242	475	717
At 30 November 2025	242	1,425	1,667
Net book value
At 30 November 2025	1,369	952	2,321
At 30 November 2024	-	1,427	1,427

Debtors

					2025	2024
					£	£


Other debtors	17,303	-
Tax recoverable	5,680	-
	22,983	-

Page 5


HERTS DESIGN AND CREATIVE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	1,653	-
Corporation tax	11,162	2,829
Other taxation and social security	2,441	249
Other creditors	8,531	792
Accruals and deferred income	1,250	1,000
	25,037	4,870

Page 6