Company No: 06268939 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

B E Hewitt

SECRETARY

J Hewitt

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT
	United Kingdom

COMPANY NUMBER

06268939 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.08.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	3	0		3,948
		0		3,948
Current assets
Debtors	4	29,352		0
Cash at bank and in hand	5	16,386		190,728
		45,738		190,728
Creditors: amounts falling due within one year	6	( 20,997)		( 27,375)
Net current assets		24,741		163,353
Total assets less current liabilities		24,741		167,301
Provision for liabilities	7	0		( 987)
Net assets		24,741		166,314
Capital and reserves
Called-up share capital		10		10
Profit and loss account		24,731		166,304
Total shareholder's funds		24,741		166,314

For the financial period ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hewitt Technical Services Ltd (registered number: 06268939) were approved and authorised for issue by the Director on 12 November 2025. They were signed on its behalf by:

B E Hewitt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hewitt Technical Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The financial statements are presented for a period longer than one year, being 17 months in total. As a result, the current year is not entirely comparable with the comparative financial statements for the year ended 31 March 2024. The company ceased to trade for accounting purposes on 31 August 2025 therefore accounts were drawn up for the long period to include the point to cessation.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Office equipment	5 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	Period from 01.04.2024 to 31.08.2025		Year ended 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Tangible assets

	Vehicles		Office equipment		Total
	£		£		£
Cost
At 01 April 2024	9,500		2,377		11,877
Additions	0		3,915		3,915
Disposals	( 9,500)		( 6,292)		( 15,792)
At 31 August 2025	0		0		0
Accumulated depreciation
At 01 April 2024	6,494		1,435		7,929
Charge for the financial period	939		1,044		1,983
Disposals	( 7,433)		( 2,479)		( 9,912)
At 31 August 2025	0		0		0
Net book value
At 31 August 2025	0		0		0
At 31 March 2024	3,006		942		3,948

4. Debtors

	31.08.2025		31.03.2024
	£		£
VAT recoverable	945		0
Corporation tax	28,407		0
	29,352		0

5. Cash and cash equivalents

	31.08.2025		31.03.2024
	£		£
Cash at bank and in hand	16,386		190,728

6. Creditors: amounts falling due within one year

	31.08.2025		31.03.2024
	£		£
Accruals	1,560		1,500
Taxation and social security	0		18,971
Other creditors	19,437		6,904
	20,997		27,375

7. Deferred tax

	31.08.2025		31.03.2024
	£		£
At the beginning of financial period/year	( 987)		( 1,356)
Credited to the Statement of Income and Retained Earnings	987		369
At the end of financial period/year	0		( 987)