Company Registration No. 787942 (England and Wales)
Helme & Hallett Limited
Unaudited accounts
for the year ended 30 June 2026
Helme & Hallett Limited
Unaudited accounts
Contents
Helme & Hallett Limited
Company Information
for the year ended 30 June 2026
Directors
SKW Helme
G Fenn
Mrs K Fenn
R Bevis
Company Number
787942 (England and Wales)
Registered Office
42B High Street
Cuckfield
West Sussex
RH17 5EL
Accountants
Keymer Haslam & Co
4/6 Church Road
Burgess Hill
West Sussex
RH15 9AE
Helme & Hallett Limited
Statement of financial position
as at 30 June 2026
Tangible assets
28,345
37,505
Cash at bank and in hand
271,757
267,015
Creditors: amounts falling due within one year
(210,551)
(228,904)
Net current assets
217,114
173,357
Net assets
245,459
210,862
Called up share capital
500
500
Profit and loss account
244,959
210,362
Shareholders' funds
245,459
210,862
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by
SKW Helme
Director
Company Registration No. 787942
Helme & Hallett Limited
Notes to the Accounts
for the year ended 30 June 2026
Helme & Hallett Limited is a private company, limited by shares, registered in England and Wales, registration number 787942. The registered office is 42B High Street, Cuckfield, West Sussex, RH17 5EL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 June 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Helme & Hallett Limited
Notes to the Accounts
for the year ended 30 June 2026
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Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 July 2025
11,393
178,956
190,349
At 30 June 2026
11,685
178,956
190,641
At 1 July 2025
8,341
144,503
152,844
Charge for the year
838
8,614
9,452
At 30 June 2026
9,179
153,117
162,296
At 30 June 2026
2,506
25,839
28,345
At 30 June 2025
3,052
34,453
37,505
Amounts falling due within one year
Trade debtors
58,814
57,750
Accrued income and prepayments
94,864
75,266
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Creditors: amounts falling due within one year
2026
2025
Trade creditors
75,180
62,817
Taxes and social security
111,839
108,868
Other creditors
5,932
2,425
Loans from directors
9,500
40,500
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Average number of employees
During the year the average number of employees was 17 (2025: 17).