Hansel Careers Ltd

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

Registered number: 13993237

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		282,371		423,556
Tangible Assets	5		792		257
Investments	6		1		1

			283,164		423,814
CURRENT ASSETS
Debtors	7	72,233		17,120
Cash at bank and in hand		137,945		20,989

		210,178		38,109
Creditors: Amounts Falling Due Within One Year	8	(56,788 )		(225,500 )

NET CURRENT ASSETS (LIABILITIES)			153,390		(187,391 )

TOTAL ASSETS LESS CURRENT LIABILITIES			436,554		236,423

Creditors: Amounts Falling Due After More Than One Year	9		-		(5,500 )

NET ASSETS			436,554		230,923

CAPITAL AND RESERVES
Called up share capital	10		14		14
Share premium account			531,987		531,987
Other reserves			2,575		2,575
Profit and Loss Account			(98,022 )		(303,653 )

SHAREHOLDERS' FUNDS			436,554		230,923

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Hansel Careers Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year 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 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 George Stuart James Pollard

Director

24 September 2026

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

1. General Information

Hansel Careers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13993237 . The registered office is 128 City Road, London, England, EC1V 2NX.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives.

Amortisation begins when the intangible asset is available for use and is ready for it to be usable in the manner intended by management.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

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:

Computer Equipment

25% Reducing balance

2.5. 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

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Hansel Careers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. 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

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2025	423,556

As at 31 March 2026	423,556

Amortisation
As at 1 April 2025	-
Provided during the period	141,185

As at 31 March 2026	141,185

Net Book Value
As at 31 March 2026	282,371

As at 1 April 2025	423,556

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	458
Additions	799

As at 31 March 2026	1,257

Depreciation
As at 1 April 2025	201
Provided during the period	264

As at 31 March 2026	465

Net Book Value
As at 31 March 2026	792

As at 1 April 2025	257

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Hansel Careers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	1

As at 31 March 2026	1

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1

As at 1 April 2025	1

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	45,000	-
Other Debtors - Unpaid share capital	17,120	17,120
Other debtors.	10,113	-

	72,233	17,120

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	24	22,124
Other creditors	2,996	202,195
Taxation and social security	53,768	1,181

	56,788	225,500

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	-	5,500

10. Share Capital

	2026	2025
Allotted, called up but not fully paid	£	£
1,413,331 Ordinary Shares of £ 0.00001 each	14	14

During the year the company sub-divided every existing ordinary £0.01 share into 1000 £0.00001 shares. Further share issues were made during the year, such that at the balance sheet date, the company's issued and not fully paid share capital was £14.1333 (2023: £10.96).

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