Hales Bytes Ltd - Accounts

Hales Bytes Ltd
Director's Report
For the year ended 31 March 2026

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company in the year under review was that of running the website halesbytes.com and its associated domain names.

Director

The director who has held office during the whole of the year was as follows:

Mr A R Best

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

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Mr A R Best
Director

Date approved: 14 September 2026

Hales Bytes Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	3,299	2,736
Investments	5	94,004	74,714
		97,303	77,450
Current assets
Debtors	6	10,831	11,108
Cash at bank and in hand		231,027	243,228
		241,858	254,336
Creditors: amount falling due within one year	7	(33,215)	(34,760)
Net current assets		208,643	219,576

Total assets less current liabilities		305,946	297,026
Provisions for liabilities	8	(713)	(619)
Net assets		305,233	296,407

Capital and reserves
Called up share capital		100	100
Profit and loss account		305,133	296,307
Shareholders' funds		305,233	296,407

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 14 September 2026 and were signed by:

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Mr A R Best
Director

Hales Bytes Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Hales Bytes Ltd is a private company, limited by shares, registered in England and Wales, registration number 07189577, registration address 5 Sandy Court, Ashleigh Way, Plymouth, Devon, PL7 5JX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

Deferred taxation

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 year 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 10 years.

Tangible fixed assets

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

Plant and Machinery

25%

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	122,000	122,000
Additions	-	-
Disposals	-	-
At 31 March 2026	122,000	122,000
Amortisation
At 01 April 2025	122,000	122,000
Charge for year	-	-
On disposals	-	-
At 31 March 2026	122,000	122,000
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 April 2025	10,471	10,471
Additions	3,665	3,665
Disposals	(999)	(999)
At 31 March 2026	13,137	13,137
Depreciation
At 01 April 2025	7,735	7,735
Charge for year	2,436	2,436
On disposals	(333)	(333)
At 31 March 2026	9,838	9,838
Net book values
Closing balance as at 31 March 2026	3,299	3,299
Opening balance as at 01 April 2025	2,736	2,736

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	74,714	74,714
Additions	12,067	12,067
Disposals	(8,667)	(8,667)
Revaluations	15,890	15,890
At 31 March 2026	94,004	94,004

Cost or valuation at 31 March 2026 is represented by:

.		Other Investments £
Cost		49,603
Accumulated Unrealised Gains		44,401
		94,004

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	9,940	10,217
Other Debtors	891	891
	10,831	11,108

Creditors: amount falling due within one year

	2026 £	2025 £
Taxation and Social Security	17,546	24,982
Other Creditors	15,669	9,778
	33,215	34,760

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	713		619
	713		619

9.	Ultimate controlling party The company is ultimately controlled by A R Best Esq, a director and shareholder.

10.	Reserves The retained earnings include a non-distributable amount of £44,401 from revaluation adjustments under FRS 102.