REGISTERED NUMBER: 07205100 (England and Wales)

HANNAM'S RELOADING LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2024 TO 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S E R Macarthur

SECRETARY:

C Robinson

REGISTERED OFFICE:

Units 1-4

Summerbridge

Harrogate

North Yorkshire

HG3 4BW

REGISTERED NUMBER:

07205100 (England and Wales)

AUDITORS:

DSC Accountants Ltd

Chartered Accountants

Statutory Auditors

Tattersall House

East Parade

Harrogate

North Yorkshire

HG1 5LT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

35,015

19,856

35,015

19,856

CURRENT ASSETS

Stocks

1,288,211

839,455

Debtors

6

101,430

118,409

Prepayments and accrued income

20,140

-

Cash at bank

465,489

669,893

1,875,270

1,627,757

CREDITORS

Amounts falling due within one year

7

111,622

77,930

NET CURRENT ASSETS

1,763,648

1,549,827

TOTAL ASSETS LESS CURRENT LIABILITIES

1,798,663

1,569,683

PROVISIONS FOR LIABILITIES

(8,754

)

(4,964

)

ACCRUALS AND DEFERRED INCOME

(10,000

)

(17,498

)

NET ASSETS

1,779,909

1,547,221

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,779,809

1,547,121

SHAREHOLDERS' FUNDS

1,779,909

1,547,221

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 12 October 2026 and were signed by:

Mrs S E R Macarthur - Director

1.	STATUTORY INFORMATION

Hannam's Reloading 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at purchase cost, net of depreciation.

Depreciation is provided on all tangible assets at rates calculated to write off the cost less estimated

residual value of each asset over its expected useful life as follows:

Fixtures and fittings - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Office equipment - 25% on cost

Plant and machinery - 15% on reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an

asset after deducting estimated costs of disposal, if the asset were already at an age and in the

condition expected at the end of its estimated useful life.

The gain or loss arising on the disposal of an asset is determined on the difference between the sale

proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Length of reporting period

The length of the reporting period has been increased to 14 months. This is to bring the accounting reference date in line with the parent undertaking.

The comparatives are therefore not entirely comparable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 31 January 2026

250,000

AMORTISATION

At 1 December 2024

and 31 January 2026

250,000

NET BOOK VALUE

At 31 January 2026

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

76,251

Additions

28,677

At 31 January 2026

104,928

DEPRECIATION

At 1 December 2024

56,395

Charge for period

13,518

At 31 January 2026

69,913

NET BOOK VALUE

At 31 January 2026

35,015

At 30 November 2024

19,856

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

101,430

104,789

Other debtors

-

13,620

101,430

118,409

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

23,635

35,573

Taxation and social security

86,932

41,832

Other creditors

1,055

525

111,622

77,930

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2024

£

£

Within one year

24,000

28,203

Between one and five years

100,000

93,667

In more than five years

-

2,667

124,000

124,537

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

100

Ordinary

1

100

100

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham French (Senior Statutory Auditor)

for and on behalf of DSC Accountants Ltd

11.	ULTIMATE CONTROLLING PARTY