H & B PRODUCTS LIMITED


Director	OSBORN, Tatyana


Registered Address	10 Medley Way
	St. Lawrence
	Southminster
	CM0 7JZ


Registered Number	08670029 (England and Wales)

Balance Sheet as at
29 August 2025

	2025		2024
	£	£	£	£
Fixed assets
Tangible assets		-		543
		-		543
Current assets
Stocks	184,711		62,092
Debtors	8,583		2,057
Cash at bank and on hand	171,308		172,207
	364,602		236,356
Creditors amounts falling due within one year	(278,821)		(175,606)
Net current assets (liabilities)		85,781		60,750
Total assets less current liabilities		85,781		61,293
Creditors amounts falling due after one year		(33,499)		(14,375)
Net assets		52,282		46,918
Capital and reserves
Called up share capital		100		100
Profit and loss account		52,182		46,818
Shareholders' funds		52,282		46,918

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The amended accounts are prepared as they were at the date of the original accounts.
They replace the original accounts
and are now the statutory accounts.
These revised financial statements replace the original financial statements for the year ended 29 August 2025, which were approved by the director on 24 May 2026. They have been prepared as at the date of the original financial statements and not as at the date of revision. Accordingly, they do not deal with events between those dates. The original financial statements did not comply with the requirements of the Companies Act 2006 because they did not give a true and fair view of the state of affairs of the company. On transfer of the company’s records back into its accounting software, opening balances brought forward from the year ended 29 August 2024 were duplicated, including a credit card liability. As a result, creditors were materially overstated, and current assets and net assets were understated, in both the current year and the comparative figures.
The duplicated opening balances have been removed and the comparative figures for 29 August 2024 have been restated. The significant amendments are: Year ended 29 August 2025: Current assets increased from £232,906 to £364,602 Creditors: amounts falling due within one year reduced from £456,811 to £278,821 Net current liabilities of £223,905 restated as net current assets of £85,781 Net liabilities of £257,404 restated as net assets of £52,282 Year ended 29 August 2024 (comparative): Fixed assets reduced from £1,645 to £543 Current assets increased from £117,895 to £236,356 Creditors: amounts falling due within one year reduced from £292,819 to £175,606 Creditors: amounts falling due after more than one year reduced from £45,040 to £14,375 Net liabilities of £218,319 restated as net assets of £46,918 The restated comparative figures agree with the company’s filed accounts for the year ended 29 August 2024.

The financial statements were approved and authorised for issue by the Director on 1 November 2026, and are signed on its behalf by:

OSBORN, Tatyana
Director
Registered Company No. 08670029

H & B PRODUCTS LIMITED

Notes to the Financial Statements
for the year ended 29 August 2025

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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined on a first-in, first-out basis. Estimated selling price less costs to complete and sell is based on the price the goods would fetch in an open market transaction, less the costs expected to be incurred to complete the sale. Provision is made for slow-moving and obsolete stock, and such provisions are recognised in profit or loss. When stock is sold, its carrying amount is recognised as an expense within cost of sales in the same period as the related revenue.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined on a first-in, first-out basis. Estimated selling price less costs to complete and sell is based on the price the goods would fetch in an open market transaction, less the costs expected to be incurred to complete the sale. Provision is made for slow-moving and obsolete stock, and such provisions are recognised in profit or loss. When stock is sold, its carrying amount is recognised as an expense within cost of sales in the same period as the related revenue.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2