Human Economics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11836325

		31 March 2026		28 February 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		359		1,553

			359		1,553
CURRENT ASSETS
Debtors	5	188,251		182,246
Cash at bank and in hand		101,654		94,308

		289,905		276,554
Creditors: Amounts Falling Due Within One Year	6	(217,077 )		(223,788 )

NET CURRENT ASSETS (LIABILITIES)			72,828		52,766

TOTAL ASSETS LESS CURRENT LIABILITIES			73,187		54,319

PROVISIONS FOR LIABILITIES
Deferred Taxation			(68 )		(295 )

NET ASSETS			73,119		54,024

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			73,019		53,924

SHAREHOLDERS' FUNDS			73,119		54,024

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Human Economics Limited

Balance Sheet (continued)

As At 31 March 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Tom Callahan

Director

18 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Human Economics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11836325 . The registered office is 20 Leeside, Barnet, Hertfordshire, EN5 2PG.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. 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:

Fixtures & Fittings	25% straight line
Computer Equipment	33% straight line

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the profit / loss before taxation.

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Human Economics Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 March 2026

2.7. Taxation

Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	4,594	6,479	11,073

As at 31 March 2026	4,594	6,479	11,073

Depreciation
As at 1 March 2025	4,071	5,449	9,520
Provided during the period	506	688	1,194

As at 31 March 2026	4,577	6,137	10,714

Net Book Value
As at 31 March 2026	17	342	359

As at 1 March 2025	523	1,030	1,553

5. Debtors

	31 March 2026	28 February 2025
	£	£
Due within one year
Trade debtors	166,140	56,681
Other debtors	22,111	125,565

	188,251	182,246

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Human Economics Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	28 February 2025
	£	£
Trade creditors	12,163	49,307
Corporation tax	54,058	44,511
Other taxes and social security	52	-
VAT	51,760	18,847
Accruals and deferred income	98,086	110,477
Director's loan account	958	646

	217,077	223,788

7. Share Capital

	31 March 2026	28 February 2025
	£	£
Allotted, Called up and fully paid	100	100

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