REGISTERED NUMBER: 08221337 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

HESAN SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Wignarajah

REGISTERED OFFICE:

54 Corbets Tey Road

Shell Service Station

Upminster

Essex

RM14 2AB

REGISTERED NUMBER:

08221337 (England and Wales)

ACCOUNTANTS:

Raj & Co.

Chartered Management Accountants

108 Ashurst Drive

Ilford

Essex

IG6 1AQ

FIXED ASSETS

Tangible assets

4

1,024

1,365

CURRENT ASSETS

Stocks

5

25,500

22,250

Cash at bank and in hand

4,612

10,487

30,112

32,737

CREDITORS

Amounts falling due within one year

6

10,455

16,404

NET CURRENT ASSETS

19,657

16,333

TOTAL ASSETS LESS CURRENT LIABILITIES

20,681

17,698

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,581

17,598

SHAREHOLDERS' FUNDS

20,681

17,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

D Wignarajah - Director

1.	STATUTORY INFORMATION

Hesan Services 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

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.

The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom. A summary of the more important policies which have been applied consistently is set out below:

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Office equipment - 25% per annum on written down value

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 October 2024

and 30 September 2025

1,820

DEPRECIATION

At 1 October 2024

455

Charge for year

341

At 30 September 2025

796

NET BOOK VALUE

At 30 September 2025

1,024

At 30 September 2024

1,365

5.

STOCKS

30.9.25

30.9.24

£

£

Stocks

25,500

22,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

2,491

6,228

Trade creditors

3,470

6,015

Corporation tax

1,408

1,613

Social security and other taxes

479

354

VAT

2,607

2,194

10,455

16,404