H2R Limited


Directors	RANSOME, Christine Louise
	RANSOME, Philip Anthony


Company Secretary	RANSOME, Philip Anthony


Registered Address	Suite G04 1 Quality Court, Chancery Lane
	London
	WC2A 1HR


Registered Number	05539002 (England and Wales)

Statement of Financial Position
31 August 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		6,067		1,357
			6,067		1,357
Current assets
Debtors	4	2,700		3,478
Cash at bank and on hand		8,635		8,277
		11,335		11,755
Creditors amounts falling due within one year	5	(7,373)		(9,050)
Net current assets (liabilities)			3,962		2,705
Total assets less current liabilities			10,029		4,062
Net assets			10,029		4,062
Capital and reserves
Called up share capital			100		100
Profit and loss account			9,929		3,962
Shareholders' funds			10,029		4,062

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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2026, and are signed on its behalf by:

RANSOME, Philip Anthony
Director
Registered Company No. 05539002

H2R Limited

Notes to the Financial Statements
for the year ended 31 August 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 25	4,049
	Additions	5,782
	At 31 August 26	9,831
	Depreciation and impairment
	At 01 September 25	2,692
	Charge for year	1,072
	At 31 August 26	3,764
	Net book value
	At 31 August 26	6,067
	At 31 August 25	1,357

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,700	3,478
Total	2,700	3,478


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	24	-
Taxation and social security	6,082	7,238
Other creditors	1,267	1,812
Total	7,373	9,050


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.