HEBDRONE LIMITED


Director	FERGUSON, Ruaraidh Conal


Registered Address	Mccreath Accountancy
	7 Francis Street
	Stornoway
	HS1 2XD


Registered Number	SC549952 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		63,595		91,685
			63,595		91,685
Current assets
Debtors		-		7,639
Cash at bank and on hand		12,633		9,589
		12,633		17,228
Creditors amounts falling due within one year	5	(29,140)		(31,774)
Net current assets (liabilities)			(16,507)		(14,546)
Total assets less current liabilities			47,088		77,139
Creditors amounts falling due after one year	6		(21,147)		(32,467)
Net assets			25,941		44,672
Capital and reserves
Called up share capital			100		100
Profit and loss account			25,841		44,572
Shareholders' funds			25,941		44,672

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 August 2026, and are signed on its behalf by:

FERGUSON, Ruaraidh Conal
Director
Registered Company No. SC549952

HEBDRONE LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Prior period adjustment
	The prior period total Equity value in for 2024 is £44,673 but the value recorded in the statutory accounts filed at Companies House for that same period was £44,672. This is due to a rounding error within the cloud accounting software equalling £1 difference.

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	112,242	44,806	1,054	158,102
Disposals	(20,578)	-	-	(20,578)
Transfers	44,806	(44,806)	-	-
At 30 November 25	136,470	-	1,054	137,524
Depreciation and impairment
At 01 December 24	46,473	19,234	710	66,417
Charge for year	27,920	-	170	28,090
On disposals	(20,578)	-	-	(20,578)
Other adjustments	19,234	(19,234)	-	-
At 30 November 25	73,049	-	880	73,929
Net book value
At 30 November 25	63,421	-	174	63,595
At 30 November 24	65,769	25,572	344	91,685

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1,502
Bank borrowings and overdrafts	19,135	21,030
Taxation and social security	10,005	9,242
Total	29,140	31,774

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	21,147	32,467
Total	21,147	32,467