Hart Fone Box Ltd - Filleted accounts

Registered number

11771792

Hart Fone Box Ltd

Filleted Accounts

31 January 2026

Hart Fone Box Ltd
Registered number:		11771792
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		854			1,067

Current assets
Stocks		24,381			24,121
Cash at bank and in hand		6,665			5,159
		31,046			29,280

Creditors: amounts falling due within one year	4	(6,971)			(7,231)

Net current assets			24,075			22,049

Total assets less current liabilities			24,929			23,116

Creditors: amounts falling due after more than one year	5		-			(3,038)



Net assets			24,929			20,078

Capital and reserves
Called up share capital			200			200
Profit and loss account			24,729			19,878

Shareholders' funds			24,929			20,078

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nasir Ullah Khan
Director
Approved by the board on 28 May 2026

Hart Fone Box Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts . Turnover includes revenue earned from the sale of goods . Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	20% RBM

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		0


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 February 2025				2,604
	At 31 January 2026				2,604

	Depreciation
	At 1 February 2025				1,537
	Charge for the year				213
	At 31 January 2026				1,750

	Net book value
	At 31 January 2026				854
	At 31 January 2025				1,067


4	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		3,218		4,289
	Taxation and social security costs		1,188		1,586
	Accruals		1,508		1,354
	Director's Account		2		2
	Other creditors		1,055		-
			6,971		7,231


5	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		-		3,038


6	Other information

	Hart Fone Box Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	94 knights road
	Birmingham
	England
	B11 3BQ