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Registered number: 12906257
Summit Hygiene Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Norsta Group Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12906257
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 136,857 186,622
Tangible Assets 5 132,620 166,075
269,477 352,697
CURRENT ASSETS
Stocks 484,445 541,729
Debtors 6 841,728 789,179
Cash at bank and in hand 393,602 360,173
1,719,775 1,691,081
Creditors: Amounts Falling Due Within One Year 7 (868,758 ) (1,025,983 )
NET CURRENT ASSETS (LIABILITIES) 851,017 665,098
TOTAL ASSETS LESS CURRENT LIABILITIES 1,120,494 1,017,795
Creditors: Amounts Falling Due After More Than One Year 8 (2,783 ) (43,140 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,832 ) (25,175 )
NET ASSETS 1,102,879 949,480
CAPITAL AND RESERVES
Called up share capital 200 200
Capital redemption reserve 50,000 50,000
Profit and Loss Account 1,052,679 899,280
SHAREHOLDERS' FUNDS 1,102,879 949,480
Page 1
Page 2
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 M Stedman
Director
7 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Summit Hygiene Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12906257 . The registered office is Unit S1 Cherrycourt Way, Leighton Buzzard, LU7 4UH.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of eight years.
2.4. 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 20% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on cost
Computer Equipment 33.3% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees during the year was 18 (2024: 17)
18 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 398,123
As at 31 December 2025 398,123
Amortisation
As at 1 January 2025 211,501
Provided during the period 49,765
As at 31 December 2025 261,266
Net Book Value
As at 31 December 2025 136,857
As at 1 January 2025 186,622
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 68,778 145,840 61,658 55,314 331,590
Additions 2,706 - 7,012 18,448 28,166
Disposals (208 ) - (995 ) - (1,203 )
As at 31 December 2025 71,276 145,840 67,675 73,762 358,553
Depreciation
As at 1 January 2025 41,313 57,935 27,740 38,527 165,515
Provided during the period 9,387 28,770 9,915 12,346 60,418
As at 31 December 2025 50,700 86,705 37,655 50,873 225,933
Net Book Value
As at 31 December 2025 20,576 59,135 30,020 22,889 132,620
As at 1 January 2025 27,465 87,905 33,918 16,787 166,075
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Page 5
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 46,455 70,998
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 686,846 664,066
Other debtors 154,882 125,113
841,728 789,179
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 40,357 26,717
Trade creditors 320,477 277,993
Other creditors 225,673 478,160
Taxation and social security 282,251 243,113
868,758 1,025,983
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,783 43,140
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 40,357 26,717
Later than one year and not later than five years 2,783 43,140
43,140 69,857
43,140 69,857
Page 5
Page 6
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 16,044 6,568
Later than one year and not later than five years 19,562 8,758
35,606 15,326
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