REGISTERED NUMBER: 05012274 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 31 May 2026

for

March & May Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D A Cross

Mrs C E Cross

REGISTERED OFFICE:

Unit 6F

Westthorpe Fields Road

Killamarsh

Sheffield

South Yorkshire

S21 1TZ

REGISTERED NUMBER:

05012274 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

-

23,732

Investment property

5

-

200,000

-

223,732

CURRENT ASSETS

Stocks

-

17,000

Debtors

6

-

1,238

Cash at bank

6

3,568

6

21,806

CREDITORS

Amounts falling due within one year

7

128,111

142,465

NET CURRENT LIABILITIES

(128,105

)

(120,659

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(128,105

)

103,073

CAPITAL AND RESERVES

Called up share capital

10

10

Share premium

-

304,827

Fair value reserve

9

(48,668

)

(48,668

)

Retained earnings

(79,447

)

(153,096

)

SHAREHOLDERS' FUNDS

(128,105

)

103,073

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mr D A Cross - Director

1.	STATUTORY INFORMATION

Haizum Limited is a private company, limited by shares, domiciled in England and Wales, registration number 05012274. The registered office is Unit 6F, Westthorpe Fields Road, Killamarsh, Sheffield, South Yorkshire S21 1TZ.

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 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

54,299

12,632

5,092

72,023

Disposals

(54,299

)

(12,632

)

(5,092

)

(72,023

)

At 31 May 2026

-

-

-

-

DEPRECIATION

At 1 April 2025

34,627

11,046

2,618

48,291

Eliminated on disposal

(34,627

)

(11,046

)

(2,618

)

(48,291

)

At 31 May 2026

-

-

-

-

NET BOOK VALUE

At 31 May 2026

-

-

-

-

At 31 March 2025

19,672

1,586

2,474

23,732

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

200,000

Disposals

(200,000

)

At 31 May 2026

-

NET BOOK VALUE

At 31 May 2026

-

At 31 March 2025

200,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

1,238

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

3,135

Other creditors

128,111

139,330

128,111

142,465

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 May 2026

(48,668

)