REGISTERED NUMBER: 02366076 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

HAINES MCGREGOR LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W D C Bryant

J A Holtum

REGISTERED OFFICE:

7a Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

02366076 (England and Wales)

FIXED ASSETS

Intangible assets

4

17,375

-

Tangible assets

5

345

2,639

17,720

2,639

CURRENT ASSETS

Debtors

806,485

556,815

Cash at bank

1,083,368

1,492,294

1,889,853

2,049,109

CREDITORS

Amounts falling due within one year

1,134,911

939,816

NET CURRENT ASSETS

754,942

1,109,293

TOTAL ASSETS LESS CURRENT LIABILITIES

772,662

1,111,932

CAPITAL AND RESERVES

Called up share capital

7

172

264

Capital redemption reserve

828

736

Retained earnings

771,662

1,110,932

772,662

1,111,932

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 September 2026 and were signed on its behalf by:

J A Holtum - Director

1.	STATUTORY INFORMATION

Haines McGregor 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

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

Turnover

Turnover represents sales of brand consultancy services, excluding value added tax, performed during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

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 Development are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Fixtures and fittings

-

33.33% on cost

Office equipment

-

33.33% on cost

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable are charged to the profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

18,975

At 31 March 2026

18,975

AMORTISATION

Amortisation for year

1,600

At 31 March 2026

1,600

NET BOOK VALUE

At 31 March 2026

17,375

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

40,441

Disposals

(26,473

)

At 31 March 2026

13,968

DEPRECIATION

At 1 April 2025

37,802

Charge for year

2,295

Eliminated on disposal

(26,474

)

At 31 March 2026

13,623

NET BOOK VALUE

At 31 March 2026

345

At 31 March 2025

2,639

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

138,977

120,124

Between one and five years

31,782

13,717

170,759

133,841

7.	CALLED UP SHARE CAPITAL

During the year ended 31 March 2026, the company purchased 92 Ordinary B shares for a total consideration of £725,000. The shares, which had a nominal value of £1 each, were acquired using the company's distributable reserves and subsequently cancelled.

A further 16 Ordinary D and Ordinary E shares were transferred to Ordinary F and Ordinary G shares. As a result of these transactions, the company's issued share capital now consists of:

- 40 £1 Ordinary B shares.

- 50 £1 Ordinary D shares.

- 50 £1 Ordinary E shares.

- 16 £1 Ordinary F shares.

- 16 £1 Ordinary G shares.

These transactions have resulted in a decrease in retained earnings, as reflected in the statement of changes in equity section of the financial statements.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31 March 2026, the company had loaned the directors £50,000 (2025 - £Nil). This was the maximum amount owed during the year and was repaid within 9 months of the year-end.