Company Registration No. 12806265 (England and Wales)
HSH2 LTD
Unaudited accounts
for the year ended 31 August 2025
HSH2 LTD
Company Information
for the year ended 31 August 2025
Director
Sandra Yaa Koramah Buahin
Company Number
12806265 (England and Wales)
Registered Office
2-3 THE PARADE MEAD PLACE
CROYDON
SURREY
CR0 3SQ
ENGLAND
Accountants
D K OBENG GROUP
120 DALMALLY ROAD
CROYDON
CR0 6LT
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HSH2 LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
HSH2 LTD for the year ended
31 August 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of HSH2 LTD, as a body, in accordance with the terms of our engagement letter dated 19 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of HSH2 LTD and state those matters that we have agreed to state to the Board of Directors of HSH2 LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HSH2 LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HSH2 LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of HSH2 LTD. You consider that HSH2 LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of HSH2 LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
D K OBENG GROUP
Chartered Accountants
120 DALMALLY ROAD
CROYDON
CR0 6LT
28 August 2026
HSH2 LTD
Statement of financial position
as at 31 August 2025
Tangible assets
6,844
7,064
Cash at bank and in hand
6,052
14,942
Creditors: amounts falling due within one year
(21,448)
(80,862)
Net current assets
4,545
28,539
Total assets less current liabilities
11,389
35,603
Provisions for liabilities
Deferred tax
(1,300)
(1,342)
Called up share capital
100
100
Profit and loss account
9,989
34,161
Shareholders' funds
10,089
34,261
For the year ending 31 August 2025 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.
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 28 August 2026 and were signed on its behalf by
Sandra Yaa Koramah Buahin
Director
Company Registration No. 12806265
HSH2 LTD
Notes to the Accounts
for the year ended 31 August 2025
HSH2 LTD is a private company, limited by shares, registered in England and Wales, registration number 12806265. The registered office is 2-3 THE PARADE MEAD PLACE, CROYDON, SURREY, CR0 3SQ, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33% Straight Line
Computer equipment
33.33% Straight Line
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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
HSH2 LTD
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
8,231
2,051
10,282
At 31 August 2025
8,754
2,545
11,299
At 1 September 2024
2,435
783
3,218
Charge for the year
669
568
1,237
At 31 August 2025
3,104
1,351
4,455
At 31 August 2025
5,650
1,194
6,844
At 31 August 2024
5,796
1,268
7,064
Finished goods
19,000
93,390
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
20,196
Trade creditors
1,253
23,686
Taxes and social security
(538)
2,885
Loans from directors
15,242
22,845
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
HSH2 LTD
Notes to the Accounts
for the year ended 31 August 2025
9
Operating lease commitments
2025
2024
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
15,000
15,000
Later than one year and not later than five years
27,500
42,500
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).