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Registered number: 12486028
H H Business Finance Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr H F Ross
Mrs S Freeman
Mr G E Thompson
Mr G Williams
Mr M B Crook
Company Number 12486028
Registered Office Innovation House
Wales 1 Business Park
Monmouthshire
NP26 3DG
Accountants DW Accountancy Services
Chartered Certified Accountants
Tec Marina
Terra Nova Way
Penarth
Vale of Glamorgan
CF64 1SA
Page 1
Page 2
Balance Sheet
Registered number: 12486028
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,937 -
Tangible Assets 5 61,366 19,575
69,303 19,575
CURRENT ASSETS
Debtors 6 323,773 49,445
Cash at bank and in hand 352,936 311,495
676,709 360,940
Creditors: Amounts Falling Due Within One Year 7 (348,813 ) (165,029 )
NET CURRENT ASSETS (LIABILITIES) 327,896 195,911
TOTAL ASSETS LESS CURRENT LIABILITIES 397,199 215,486
Creditors: Amounts Falling Due After More Than One Year 8 (24,167 ) (34,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,326 ) (4,894 )
NET ASSETS 355,706 176,425
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 355,606 176,325
SHAREHOLDERS' FUNDS 355,706 176,425
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Page 3
For the year ending 31 July 2023 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr H F Ross
Director
14/11/2023
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
H H Business Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12486028 . The registered office is Innovation House, Wales 1 Business Park, Monmouthshire, NP26 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 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 under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the rendering of services is recognised in the period to which it relates.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 17 (2022: 9)
17 9
4. Intangible Assets
Website
£
Cost
As at 1 August 2022 -
Additions 8,750
As at 31 July 2023 8,750
Amortisation
As at 1 August 2022 -
Provided during the period 813
As at 31 July 2023 813
Net Book Value
As at 31 July 2023 7,937
As at 1 August 2022 -
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 - - 1,934 22,704 24,638
Additions 3,283 41,279 5,090 7,338 56,990
As at 31 July 2023 3,283 41,279 7,024 30,042 81,628
Depreciation
As at 1 August 2022 - - 54 5,009 5,063
Provided during the period 219 7,740 1,981 5,259 15,199
As at 31 July 2023 219 7,740 2,035 10,268 20,262
Net Book Value
As at 31 July 2023 3,064 33,539 4,989 19,774 61,366
As at 1 August 2022 - - 1,880 17,695 19,575
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,907 26,038
Other debtors 312,866 23,407
323,773 49,445
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 47,089 15,299
Bank loans and overdrafts 10,000 10,000
Corporation tax 177,019 105,929
Other taxes and social security 49,268 27,931
Other creditors 65,437 5,870
348,813 165,029
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,167 34,167
24,167 34,167
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2023 2022
£ £
Not later than one year 3,132 -
Later than one year and not later than five years 2,088 -
5,220 -
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