H and E Associates Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 07106784

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Cash at bank and in hand		1,312		1,364

		1,312		1,364
Creditors: Amounts Falling Due Within One Year	5	(18,512 )		(18,414 )

NET CURRENT ASSETS (LIABILITIES)			(17,200 )		(17,050 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,200 )		(17,050 )

NET LIABILITIES			(17,200 )		(17,050 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			(17,202 )		(17,052 )

SHAREHOLDERS' FUNDS			(17,200)		(17,050)

For the year ending 31 December 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr H W Jennings

Director

7 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

H and E Associates Limited is a private company, limited by shares, incorporated in Scotland, registered number 07106784 . The registered office is Trotter Cottage, Ewshot Lane, Ewshot,, Farnham, Surrey, GU10 5BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25%
Motor Vehicles	25%
Fixtures & Fittings	25%
Computer Equipment	25%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	800	1,560	2,360

As at 31 December 2025	800	1,560	2,360

Depreciation
As at 1 January 2025	800	1,560	2,360

As at 31 December 2025	800	1,560	2,360

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	-	-

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	-
Accruals and deferred income	150	150
Directors' loan accounts	18,363	18,264

	18,512	18,414

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Page 3

H and E Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2