Hvar Professional Services Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 10065231

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	2,952		1,539
Cash at bank and in hand		530		1,069

		3,482		2,608
Creditors: Amounts Falling Due Within One Year	5	(922 )		(856 )

NET CURRENT ASSETS (LIABILITIES)			2,560		1,752

TOTAL ASSETS LESS CURRENT LIABILITIES			2,560		1,752

NET ASSETS			2,560		1,752

CAPITAL AND RESERVES
Called up share capital	6		2		1
Income Statement			2,558		1,751

SHAREHOLDERS' FUNDS			2,560		1,752

For the year ending 31 March 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.

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.

On behalf of the board

Mr A A P Mistry

Director

22/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Hvar Professional Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10065231 . The registered office is 46 Lynmouth Avenue, Chelmsford, CM2 0TR.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements

are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Taxation

Taxation for the year comprises of current 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.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.6. Financial Instruments

The company only enters into basic financial inst) ruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary share

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Hvar Professional Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,950	1,539
Other debtors	2	-

	2,952	1,539

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	382	663
Accruals and deferred income	540	-
Directors' loan accounts	-	193

	922	856

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	1

The nominal value of each share is £1. During the year, the company issued 1 Ordinary share at par value of £1 per share. As at 31 March 2026, there are 2 Ordinary shares in issue.

7. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	822	178

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