REGISTERED NUMBER: 03943420 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Havenfine Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Moore

R L Moore

SECRETARY:

R L Moore

REGISTERED OFFICE:

New Haven Farm

Dans Lane

Leicester Forest West

Leicester

Leicestershire

LE9 9RY

REGISTERED NUMBER:

03943420 (England and Wales)

ACCOUNTANTS:

Barker & Co.

Chartered Accountants

Watling Offices

Smockington Lane

Wolvey

Hinckley

Leicestershire

LE10 3AY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

125,374

189,248

125,374

189,248

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

6

47,414

82,613

Cash at bank

50,071

100,470

98,985

184,583

CREDITORS

Amounts falling due within one year

7

112,429

201,335

NET CURRENT LIABILITIES

(13,444

)

(16,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,930

172,496

CREDITORS

Amounts falling due after more than one year

8

-

(7,084

)

PROVISIONS FOR LIABILITIES

(14,200

)

(25,800

)

NET ASSETS

97,730

139,612

CAPITAL AND RESERVES

Called up share capital

10

48,364

48,364

Retained earnings

49,366

91,248

SHAREHOLDERS' FUNDS

97,730

139,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd July 2026 and were signed on its behalf by:

M J Moore - Director

R L Moore - Director

1.	STATUTORY INFORMATION

Havenfine Trading 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 represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Leasehold improvements

-

Straight line over 5 years

Plant and equipment

-

20% on reducing balance

Office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

If the directors consider the value of the assets is materially in excess of the existing book value the rate of depreciation will be accelerated from the rates detailed above.

Stocks

Parts and spares and work in progress 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 Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1st April 2025

and 31st March 2026

2,820

AMORTISATION

At 1st April 2025

and 31st March 2026

2,820

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Office

Motor

improvements

equipment

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1st April 2025

13,139

379,858

13,653

29,799

436,449

Additions

-

80,764

-

-

80,764

Disposals

-

(104,750

)

-

(10,000

)

(114,750

)

At 31st March 2026

13,139

355,872

13,653

19,799

402,463

DEPRECIATION

At 1st April 2025

13,139

217,014

8,808

8,240

247,201

Charge for year

-

26,522

1,214

3,098

30,834

Eliminated on disposal

-

(113

)

-

(833

)

(946

)

At 31st March 2026

13,139

243,423

10,022

10,505

277,089

NET BOOK VALUE

At 31st March 2026

-

112,449

3,631

9,294

125,374

At 31st March 2025

-

162,844

4,845

21,559

189,248

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

42,983

77,613

Prepayments

4,431

5,000

47,414

82,613

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,353

52,972

Trade creditors

39,719

67,392

Corporation tax

7,600

8,970

Social security and other taxes

24,026

15,479

Bank loan

4,169

7,084

Directors' current account

33,262

47,138

Accrued expenses

2,300

2,300

112,429

201,335

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loan

-

7,084

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loan

4,169

14,168

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

48,364

Ordinary

£1

48,364

48,364

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following transactions with the directors' subsisted during the year:

MJ & RL Moore

£

Use of home as office

(624

)

Monies drawn

34,500

No interest was payable by the directors on their loan accounts.