REGISTERED NUMBER: 07807017 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HESELLIC LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Ms S O'Connor

REGISTERED OFFICE:

Ground Floor

Custom House

Waterfront East

Brierley Hill

West Midlands

DY5 1XH

REGISTERED NUMBER:

07807017 (England and Wales)

ACCOUNTANTS:

Poole Waterfield Limited

Ground Floor

Custom House

Waterfront East

Brierley Hill

West Midlands

DY5 1XH

FIXED ASSETS

Tangible assets

4

2,173

3,252

CURRENT ASSETS

Stocks

14,309

3,500

Debtors

5

323,467

260,940

Cash at bank

374,806

548,923

712,582

813,363

CREDITORS

Amounts falling due within one year

6

263,687

369,612

NET CURRENT ASSETS

448,895

443,751

TOTAL ASSETS LESS CURRENT LIABILITIES

451,068

447,003

PROVISIONS FOR LIABILITIES

413

618

NET ASSETS

450,655

446,385

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

450,654

446,384

SHAREHOLDERS' FUNDS

450,655

446,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 18 September 2026 and were signed by:

Ms S O'Connor - Director

1.	STATUTORY INFORMATION

Hesellic 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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services and goods provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obselete 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Work in progress

Work in progress is recognised in respect of unbilled contracts based on the estimated proportion of work done at the Balance Sheet date. Work in progress is shown as "Amounts recoverable on contracts" in debtors.

Operating leases

Operating lease charges are reflected in the income statement as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

6,936

8,996

15,932

Additions

-

1,873

1,873

Disposals

-

(4,074

)

(4,074

)

At 31 March 2026

6,936

6,795

13,731

DEPRECIATION

At 1 April 2025

4,624

8,056

12,680

Charge for year

1,387

1,565

2,952

Eliminated on disposal

-

(4,074

)

(4,074

)

At 31 March 2026

6,011

5,547

11,558

NET BOOK VALUE

At 31 March 2026

925

1,248

2,173

At 31 March 2025

2,312

940

3,252

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

619

Other debtors

323,467

260,321

323,467

260,940

Included in other debtors are amounts recoverable on contracts of £119,700 (2025 - £116,789).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

80,153

149,468

Taxation and social security

61,321

68,036

Other creditors

122,213

152,108

263,687

369,612

7.	RELATED PARTY DISCLOSURES

At 31st March 2026 the company was owed £195,166 (2025 - £131,551) by Hesellic LLC. This balance is included within other debtors.

Hesellic LLC is related by common ownership.