For the financial year ended 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Hedgetrimmer Limited is a private company limited by shares incorporated in England and Wales. The registered office is 238 Station Road, Addlestone, Surrey, United Kingdom, KT15 2PS.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The director has assessed the company’s ability to continue as a going concern for at least twelve months from the date these financial statements are authorised for issue. This assessment considers expected trading cash flows, the recovery of outstanding debtors and the settlement of tax and other liabilities.true

Following this assessment, the director considers that the company has adequate resources to meet its obligations as they fall due and has therefore prepared the financial statements on a going concern basis.

Turnover represents the fair value of consideration received or receivable for services provided, excluding VAT and discounts.

Revenue from the provision of services is recognised by reference to the stage of completion at the reporting date where the revenue, stage of completion and associated costs can be measured reliably and receipt of the economic benefits is probable. The stage of completion is assessed by reference to time spent at agreed contractual rates.

Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of costs incurred that are expected to be recovered.

Cash at bank and in hand comprises cash held and bank deposits available on demand.

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 balance sheet when the company becomes party to the contractual provisions of the instrument.

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. Non-interest-bearing financial assets receivable within one year on normal business terms are measured at the undiscounted amount expected to be received, less impairment.

At each reporting date, financial assets are assessed for objective evidence of impairment. Where such evidence exists, an impairment loss is recognised in profit or loss.

Basic financial liabilities, including creditors, bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Non-interest-bearing financial liabilities payable within one year on normal business terms are measured at the undiscounted amount expected to be paid.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax is recognised on timing differences at the reporting date, subject to the exceptions in Section 29 of FRS 102. Deferred tax assets, including those arising from unrelieved tax losses, are recognised only where recovery against future taxable profits or reversing deferred tax liabilities is probable.

Deferred tax is measured using the tax rates and laws enacted or substantively enacted at the reporting date that are expected to apply when the differences reverse. Deferred tax balances are not discounted.

Tax is recognised in profit or loss, except where it relates to an item recognised in other comprehensive income or directly in equity, in which case the tax is recognised in the same place.

The average monthly number of persons (including directors) employed by the company during the year was:

At 31 March 2026, £11,425 was owed to the company by Mr P H Jensen (2025: £67,795). The balance is included within other debtors.

During the year, advances of £80,222 were made and repayments or settlements of £136,592 were received or credited.

The advances are unsecured, interest-free and repayable on demand. No amounts were written off or waived during the year (2025: £nil).

Dividends totalling £124,500 (2025 - £103,803) were paid in the year to Mr P H Jensen in respect of his shareholding in the company.