Hammco Distributions Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—5

Registered number: 16026729

		31 October 2025
	Notes	£	£
FIXED ASSETS
Intangible assets	4		163

			163
CURRENT ASSETS
Stocks	5	2,118
Debtors	6	2,361
Cash at bank and in hand		120

		4,599
Creditors: Amounts falling due within one year	7	(7,650 )

NET CURRENT ASSETS (LIABILITIES)			(3,051 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,888 )

NET LIABILITIES			(2,888 )

CAPITAL AND RESERVES
Called up share capital	8		1
Income Statement			(2,889 )

SHAREHOLDERS' FUNDS			(2,888)

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

The financial statements were approved by the board of directors on 28 September 2026 and were signed on its behalf by:

Mr Muhammad Ali

Director

The notes on pages 2 to 5 form part of these financial statements.

1. General Information

Hammco Distributions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16026729 . The registered office is 14 Lamprey Court, Birmingham, B37 7GB.

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 FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland - Small Entities and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods sold in the normal course of business, net of discounts, value added taxes and other applicable sales taxes. Turnover is stated net of refunds relating to goods returned and expected returns.

Sale of goods

Turnover from the online sale of goods to consumers is recognised on delivery to the customer, when the significant risks and rewards of ownership have transferred in accordance with the applicable terms of sale.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property is measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged to the income statement at the following rates in order to write off the assets over their estimated useful lives:

Trade marks: 10% straight line

2.5. Stocks and Work in Progress

Stocks comprise goods held for resale, and are stated at the lower of cost and net realisable value. Net realisable value is the actual or estimated selling price less all further costs of completion and to be incurred in marketing, selling and distribution. Cost is calculated using the weighted-average method and includes invoice price, import duties and transportation costs.

At the end of each reporting period, inventories are assessed for impairment. If an item of stock is impaired, the identified inventory is reduced to its selling price less costs to complete and sell, and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is recognised, the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

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Hammco Distributions Limited

Notes to the Financial Statements (continued)

For the Period 18 October 2024 to 31 October 2025

2.6. Financial Instruments

Basic financial instruments

Cash and cash equivalents, and trade and other debtors and creditors, are classified as basic financial instruments.

Basic financial instruments not constituting financing transactions are initially recognised at transaction price. For arrangements constituting financing transactions, different recognition criteria apply:

Loans to the company from a person who is within a director's group of close family members that contains at least one shareholder are also initially recognised at transaction price.

All other arrangements constituting financing transactions are initially recognised at the present value of the future payments or receipts discounted at a market rate of interest.

Subsequent to initial recognition:

Basic financial instruments classified as payable or receivable after more than one year are measured at amortised cost using the effective interest method.

Basic financial instruments classified as payable or receivable within one year are only amortised if the effect is material.

Cash and cash equivalents

Cash in hand, bank balances, and short-term deposits with an original maturity of three months or less, which are readily convertible to known amounts of cash and subject to an insignificant risk of changes in value, are classified as cash and cash equivalents. These amounts are included in 'Cash at bank and in hand' on the statement of financial position.

Bank overdrafts are generally classified separately as creditors under current liabilities. However, if overdrafts are repayable on demand and the company has a legally enforceable right to set them off against cash and cash equivalents, they may be offset in certain circumstances.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Presentation Currency

The financial statements are presented in £ sterling, which is the functional currency of the company.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, director's report, and notes to the financial statements relating to the income statement.

3. Average Number of Employees

The average number of employees, including directors and other officers, during the period was: 1

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Hammco Distributions Limited

Notes to the Financial Statements (continued)

For the Period 18 October 2024 to 31 October 2025

4. Intangible assets

	Intellectual Property
	£
Cost
As at 18 October 2024	-
Additions	170

As at 31 October 2025	170

Amortisation
As at 18 October 2024	-
Provided during the period	7

As at 31 October 2025	7

Net Book Value
As at 31 October 2025	163

As at 18 October 2024	-

5. Stocks

	31 October 2025
	£
Finished goods	2,118

6. Debtors

	31 October 2025
	£
Due within one year
Trade debtors	178
Prepayments and accrued income	2,182
Called up share capital not paid	1

	2,361

7. Creditors: Amounts falling due within one year

	31 October 2025
	£
Trade creditors	1,141
Other loans	470
Director's loan account	6,039

	7,650

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Hammco Distributions Limited

Notes to the Financial Statements (continued)

For the Period 18 October 2024 to 31 October 2025

8. Share Capital

	31 October 2025
Allotted, called up but not fully paid	£
1 Ordinary shares of £ 1.00 each	1

9. Related Party Transactions

During the period, the company entered into the following transactions with related parties:

Owners holding a participating interest

During the period, the company entered into transactions with Mr M Ali, the sole director and shareholder. These transactions were processed via his director's loan account comprised entirely of funds introduced to aid with the company's initial start-up costs.

The maximum net credit balance due to Mr M Ali was £6,039 (No comparative period). At the statement of financial position date, there was an outstanding credit balance of £6,039.

This amount is interest-free, unsecured and repayable on demand.

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