Host 78 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11213652

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,685		5,843

			18,685		5,843
CURRENT ASSETS
Stocks	5	3,436		3,521
Debtors	6	503		791
Cash at bank and in hand		13,052		16,290

		16,991		20,602
Creditors: Amounts Falling Due Within One Year	7	(45,064 )		(14,807 )

NET CURRENT ASSETS (LIABILITIES)			(28,073 )		5,795

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,388 )		11,638

Creditors: Amounts Falling Due After More Than One Year	8		(22,579 )		(29,709 )

NET LIABILITIES			(31,967 )		(18,071 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(32,067 )		(18,171 )

SHAREHOLDERS' FUNDS			(31,967)		(18,071)

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Host 78 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 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 Profit and Loss Account.

On behalf of the board

Mrs Nicola Calder

Director

28/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Host 78 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11213652 . The registered office is The Six Bells, The Street, Horringer, Bury St. Edmunds, Suffolk, IP29 5SJ.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Leasehold	10 years straight line
Plant & Machinery	4 years straight line
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	4 years straight line
Computer Equipment	4 years straight line

2.4. 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.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other

Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the

instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price

including transaction costs and are subsequently carried at amortised cost using the effective interest method unless

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the

future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

...CONTINUED

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Host 78 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Financial Instruments - continued

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying

impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event

occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current

carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements

entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 6)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	15,000	14,802	-	10,233
Additions	-	1,321	13,480	5,172

As at 31 March 2026	15,000	16,123	13,480	15,405

Depreciation
As at 1 April 2025	10,250	14,472	-	10,068
Provided during the period	1,500	660	3,370	1,348

As at 31 March 2026	11,750	15,132	3,370	11,416

Net Book Value
As at 31 March 2026	3,250	991	10,110	3,989

As at 1 April 2025	4,750	330	-	165


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	2,214	42,249
Additions	-	19,973

As at 31 March 2026	2,214	62,222

Depreciation
As at 1 April 2025	1,616	36,406
Provided during the period	253	7,131

As at 31 March 2026	1,869	43,537

...CONTINUED

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Host 78 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	345	18,685

As at 1 April 2025	598	5,843

5. Stocks

	2026	2025
	£	£
Stock	3,436	3,521

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	150
Other debtors	503	641

	503	791

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,618	2,534
Bank loans and overdrafts	20,461	7,130
Other creditors	20,885	1,643
Taxation and social security	1,100	3,500

	45,064	14,807

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	22,579	29,709

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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