HEDERA SCREENS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Moore

Mrs K Moore

R R Bennett

REGISTERED OFFICE:

Oakhurst House

57 Ashbourne Road

Derby

Derbyshire

DE22 3FS

REGISTERED NUMBER:

06045102 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Oakhurst House

57 Ashbourne Road

Derby

Derbyshire

DE22 3FS

FIXED ASSETS

Tangible assets

4

109,242

82,956

CURRENT ASSETS

Stocks

64,048

118,325

Debtors

5

252,912

278,392

Cash at bank

8,749

801

325,709

397,518

CREDITORS

Amounts falling due within one year

6

681,135

705,942

NET CURRENT LIABILITIES

(355,426

)

(308,424

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(246,184

)

(225,468

)

CREDITORS

Amounts falling due after more than one year

7

30,603

43,168

NET LIABILITIES

(276,787

)

(268,636

)

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

(276,789

)

(268,638

)

SHAREHOLDERS' FUNDS

(276,787

)

(268,636

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mrs K Moore - Director

1.	STATUTORY INFORMATION

Hedera Screens Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost, 20% on reducing balance and 4% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have confirmed that they will continue to support the company, when necessary, as they have done so in the past and they have the financial means to do so. The directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. The company therefore continues to adopt the going concern policy in preparing its financial statements.

Prior period adjustments

The comparatives have been restated to write off amounts recoverable on contracts which were not recoverable as at the previous period end.

This has resulted in a £110,558 decrease to other debtors in the balance sheet and a £110,558 decrease to turnover in the statement of income and retained earnings.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

78,185

91,129

13,238

182,552

Additions

7,684

50,158

645

58,487

At 28 February 2025

85,869

141,287

13,883

241,039

DEPRECIATION

At 1 March 2024

40,965

48,042

10,589

99,596

Charge for year

9,962

20,677

1,562

32,201

At 28 February 2025

50,927

68,719

12,151

131,797

NET BOOK VALUE

At 28 February 2025

34,942

72,568

1,732

109,242

At 29 February 2024

37,220

43,087

2,649

82,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

56,011

157,765

Amounts recoverable on contracts

149,190

73,760

Other debtors

47,711

46,867

252,912

278,392

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

105,134

103,021

Hire purchase contracts

40,273

32,537

Trade creditors

282,130

222,689

Taxation and social security

30,395

19,977

Other creditors

223,203

327,718

681,135

705,942

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans

2,524

17,933

Hire purchase contracts

28,079

25,235

30,603

43,168

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as restated

£

£

Bank overdrafts

69,752

65,445

Hire purchase contracts

68,352

57,772

Other creditors

40,521

20,589

Bank loans

25,398

32,999

204,023

176,805

The bank overdraft is secured by way of a fixed and floating charge over the assets of the company.

Bank loans are secured by way of personal guarantees given by two of the directors.

Other creditors are secured against the trade debtors of the company.

Net obligations under finance leases and hire purchase contracts are secured on the assets concerned.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

2

Ordinary

£1

2

2