Haus Marketing and Distribution Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 02984465

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		4,156		26,412

			4,156		26,412
CURRENT ASSETS
Stocks	6	253,595		234,107
Debtors	7	309,612		431,015
Cash at bank and in hand		282,102		216,549

		845,309		881,671
Creditors: Amounts Falling Due Within One Year	8	(333,680 )		(381,019 )

NET CURRENT ASSETS (LIABILITIES)			511,629		500,652

TOTAL ASSETS LESS CURRENT LIABILITIES			515,785		527,064

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(4,217 )

NET ASSETS			515,785		522,847

CAPITAL AND RESERVES
Called up share capital	9		27,000		27,000
Capital redemption reserve			9,000		9,000
Profit and Loss Account			479,785		486,847

SHAREHOLDERS' FUNDS			515,785		522,847

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Haus Marketing and Distribution Limited

Balance Sheet (continued)

As At 31 March 2026

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Paul Shelley

Director

8 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Haus Marketing and Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02984465 . The registered office is Unit 13 & 14 Crabtree Close, Fenton Industrial Estate, Stoke On Trent, Staffordshire, ST4 2SW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, is the amount paid in connection with the aquisition of the business which has now been fully written down.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on cost
Fixtures & Fittings	33% on reducing balance
Computer Equipment	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Haus Marketing and Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Amortisation
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	58,957	137,454	52,107	248,518
Additions	-	727	2,206	2,933
Disposals	(58,957 )	-	-	(58,957 )

As at 31 March 2026	-	138,181	54,313	192,494

Depreciation
As at 1 April 2025	37,089	135,528	49,489	222,106
Provided during the period	-	876	2,445	3,321
Disposals	(37,089 )	-	-	(37,089 )

As at 31 March 2026	-	136,404	51,934	188,338

Net Book Value
As at 31 March 2026	-	1,777	2,379	4,156

As at 1 April 2025	21,868	1,926	2,618	26,412

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Haus Marketing and Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Stocks

	2026	2025
	£	£
Stock	253,595	234,107

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	147,008	242,275
Prepayments and accrued income	8,294	11,916
Deferred tax current asset	290	-
Amounts owed by group undertakings	154,020	176,824

	309,612	431,015

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	195,379	250,066
Bank loans and overdrafts	13,308	-
Corporation tax	27,627	13,641
Other taxes and social security	4,597	4,089
VAT	58,660	66,682
Other creditors	1,945	965
Accruals and deferred income	24,280	20,666
Director's loan account	7,884	24,910

	333,680	381,019

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	27,000	27,000

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Later than one year and not later than five years	54,971	78,125

	54,971	78,125

11. Related Party Transactions

Included in debtors due within one year is a balance of £154,020 (2025: £176,824) due from group undertaking.

Dividends paid to parent company in the year were £69,000 (2025: £45,000)

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Haus Marketing and Distribution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Ultimate Controlling Party

The company's immediate and ultimate parent undertaking is Two Feet Forward Limited . Two Feet Forward Limited was incorporated in England. The ultimate controlling party is Paul Shelley who controls 100% of the shares of Two Feet Forward Limited.

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