REGISTERED NUMBER: 14799132 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2025 to 31 December 2025

for

Hub-Scale Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Elliott Fielding

Elliott White

REGISTERED OFFICE:

3 Hardman Square

Manchester

M3 3EB

REGISTERED NUMBER:

14799132 (England and Wales)

ACCOUNTANTS:

Robert Lewis Accountants

4 Capricorn Centre

Cranes Farm Road

Basildon

Essex

SS14 3JJ

FIXED ASSETS

Tangible assets

4

2,496

-

Investments

5

18,443

-

20,939

-

CURRENT ASSETS

Debtors

6

682,058

305,044

Cash at bank and in hand

777,195

634,185

1,459,253

939,229

CREDITORS

Amounts falling due within one year

7

598,185

284,577

NET CURRENT ASSETS

861,068

654,652

TOTAL ASSETS LESS CURRENT LIABILITIES

882,007

654,652

PROVISIONS FOR LIABILITIES

624

-

NET ASSETS

881,383

654,652

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

881,281

654,550

SHAREHOLDERS' FUNDS

881,383

654,652

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Elliott Fielding - Director

Elliott White - Director

1.	STATUTORY INFORMATION

Hub-Scale Ltd 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.

Taxation

Taxation for the period 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.

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 period 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.

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 period was 19 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,770

At 31 December 2025

2,770

DEPRECIATION

Charge for period

274

At 31 December 2025

274

NET BOOK VALUE

At 31 December 2025

2,496

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

18,443

At 31 December 2025

18,443

NET BOOK VALUE

At 31 December 2025

18,443

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.4.25

£

£

Trade debtors

305,931

214,045

Amounts owed by group undertakings

319,547

90,999

Other debtors

56,580

-

682,058

305,044

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.4.25

£

£

Trade creditors

120,283

2

Taxation and social security

445,163

278,182

Other creditors

32,739

6,393

598,185

284,577