HELLENIC (UK) LIMITED


Director	ST JOHN OF BLETSO, Helen, Lady


Company Secretary	ST JOHN OF BLETSO, Helen, Lady


Registered Address	4 The Quadrant
	Richmond
	TW9 1BP


Registered Number	03290255 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		170,515		171,966
			170,515		171,966
Current assets
Stocks	4	10,000		10,000
Debtors	5	2,111,973		1,837,163
Cash at bank and on hand		656,420		671,240
		2,778,393		2,518,403
Creditors amounts falling due within one year	6	(1,939,582)		(1,881,611)
Net current assets (liabilities)			838,811		636,792
Total assets less current liabilities			1,009,326		808,758
Net assets			1,009,326		808,758
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,009,226		808,658
Shareholders' funds			1,009,326		808,758

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 October 2026, and are signed on its behalf by:

ST JOHN OF BLETSO, Helen, Lady
Director
Registered Company No. 03290255

HELLENIC (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	15

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		2

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 25	162,293	130,359	292,652
At 31 March 26	162,293	130,359	292,652
Depreciation and impairment
At 01 April 25	-	120,686	120,686
Charge for year	-	1,451	1,451
At 31 March 26	-	122,137	122,137
Net book value
At 31 March 26	162,293	8,222	170,515
At 31 March 25	162,293	9,673	171,966

4.	Stocks

	2026	2025
	£	£
Finished goods	10,000	10,000
Total	10,000	10,000

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	2,111,973	1,837,163
Total	2,111,973	1,837,163

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,794,008	1,795,095
Taxation and social security	145,124	80,492
Accrued liabilities and deferred income	450	6,024
Total	1,939,582	1,881,611

7.	Related party transactions
	During the year the company made advances to Helen St John Of Bletso, a Director of the company, totalling a Directors Loan of £1,591,934 at year end (2025 £1,386,469).

8.	Controlling party
	The Company's immediate and ultimate parent undertaking is Hellenic Holdings Limited, a Company incorporated in England with the company's number 12359805, and the Registered office address: Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.