REGISTERED NUMBER: 06117477 (England and Wales)

HERTS & ESSEX LOFTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M Loppas

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

06117477 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Property, plant and equipment

4

3,612

6,572

CURRENT ASSETS

Debtors

5

652,145

6,080

Cash at bank

214,598

789,192

866,743

795,272

CREDITORS

Amounts falling due within one year

6

331,966

338,756

NET CURRENT ASSETS

534,777

456,516

TOTAL ASSETS LESS CURRENT LIABILITIES

538,389

463,088

PROVISIONS FOR LIABILITIES

903

1,643

NET ASSETS

537,486

461,445

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

537,386

461,345

SHAREHOLDERS' FUNDS

537,486

461,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 14 October 2026 and were signed by:

Mr M Loppas - Director

1.	STATUTORY INFORMATION

Herts & Essex Lofts 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

Revenue 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on reducing balance and equal installments over the lease term

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 March 2025

52,149

Additions

1,166

At 28 February 2026

53,315

DEPRECIATION

At 1 March 2025

45,577

Charge for year

4,126

At 28 February 2026

49,703

NET BOOK VALUE

At 28 February 2026

3,612

At 28 February 2025

6,572

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

40,719

2,826

Other debtors

611,426

3,254

652,145

6,080

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

-

2,734

Trade creditors

23,900

69,238

Taxation and social security

303,755

141,172

Other creditors

4,311

125,612

331,966

338,756

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

Mr M Loppas

Balance outstanding at start of year

(121,810

)

(112,075

)

Amounts advanced

677,308

64,265

Amounts repaid

(100,594

)

(74,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

454,904

(121,810

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Loppas.