1 June 2023 0 14120983 ns1:FRS102 2023-06-01 2024-05-31 14120983 ns1:FullAccounts 2023-06-01 2024-05-31 14120983 ns1:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 14120983 ns1:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 14120983 2023-06-01 2024-05-31 14120983 2024-05-31 14120983 2023-06-01 2024-05-31 14120983 ns1:Director1 2023-06-01 2024-05-31 14120983 ns1:Director2 2023-06-01 2024-05-31 14120983 ns1:Director3 2023-06-01 2024-05-31 14120983 ns1:Director4 2023-06-01 2024-05-31 14120983 ns1:Director5 2023-06-01 2024-05-31 14120983 ns1:Director6 2023-06-01 2024-05-31 14120983 ns1:Director7 2023-06-01 2024-05-31 14120983 ns1:Director8 2023-06-01 2024-05-31 14120983 ns1:Director9 2023-06-01 2024-05-31 14120983 ns1:Director10 2023-06-01 2024-05-31 14120983 ns1:Director11 2023-06-01 2024-05-31 14120983 ns1:Director12 2023-06-01 2024-05-31 14120983 ns1:Director13 2023-06-01 2024-05-31 14120983 ns1:Director14 2023-06-01 2024-05-31 14120983 ns1:Director15 2023-06-01 2024-05-31 14120983 ns1:Director16 2023-06-01 2024-05-31 14120983 ns1:Director17 2023-06-01 2024-05-31 14120983 ns1:Director18 2023-06-01 2024-05-31 14120983 ns1:Director19 2023-06-01 2024-05-31 14120983 ns1:Director20 2023-06-01 2024-05-31 14120983 ns1:RegisteredOffice 2023-06-01 2024-05-31 14120983 ns1:CompanySecretary1 2023-06-01 2024-05-31 14120983 ns3:FurnitureFittings 2024-05-31 14120983 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2024-05-31 14120983 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 14120983 ns3:LandBuildings ns3:LongLeaseholdAssets 2024-05-31 14120983 ns3:LandBuildings ns3:LongLeaseholdAssets 2023-06-01 2024-05-31 14120983 ns3:NetGoodwill 2024-05-31 14120983 ns3:NetGoodwill 2023-06-01 2024-05-31 14120983 ns1:OrdinaryShareClass1 2024-05-31 14120983 ns1:OrdinaryShareClass2 2024-05-31 14120983 ns1:OrdinaryShareClass3 2024-05-31 14120983 ns3:IntangibleAssetsOtherThanGoodwill 2024-05-31 14120983 ns3:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 14120983 ns3:PlantMachinery 2023-06-01 2024-05-31 14120983 ns3:PlantMachinery 2024-05-31 14120983 ns1:PreferenceShareClass1 2024-05-31 14120983 ns1:PreferenceShareClass2 2024-05-31 14120983 ns3:LandBuildings ns3:ShortLeaseholdAssets 2024-05-31 14120983 ns3:LandBuildings ns3:ShortLeaseholdAssets 2023-06-01 2024-05-31 14120983 ns3:Vehicles 2024-05-31 14120983 ns3:Vehicles 2023-06-01 2024-05-31 14120983 ns3:FurnitureFittings 2023-06-01 2024-05-31 14120983 2023-06-01 14120983 2024-05-31 14120983 2024-05-31 14120983 ns3:FurnitureFittings 2023-05-31 14120983 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2023-05-31 14120983 ns3:LandBuildings ns3:LongLeaseholdAssets 2023-05-31 14120983 ns3:NetGoodwill 2023-05-31 14120983 ns3:IntangibleAssetsOtherThanGoodwill 2023-05-31 14120983 ns3:PlantMachinery 2023-05-31 14120983 2022-05-20 14120983 ns3:LandBuildings ns3:ShortLeaseholdAssets 2023-05-31 14120983 ns3:Vehicles 2023-05-31 14120983 2022-05-20 2023-05-31 14120983 ns1:AllEntityOfficers 2022-05-20 2023-05-31 14120983 2023-05-31 14120983 ns1:OrdinaryShareClass2 2023-05-31 14120983 ns1:OrdinaryShareClass1 2023-05-31 14120983 ns1:OrdinaryShareClass3 2022-05-20 14120983 ns1:PreferenceShareClass1 2023-05-31 14120983 ns1:PreferenceShareClass2 2023-05-31 14120983 ns3:NetGoodwill 2023-06-01 2024-05-31 14120983 ns3:NetGoodwill 2022-05-20 2023-05-31 14120983 ns3:NetGoodwill 2024-05-31 14120983 ns3:NetGoodwill 2023-05-31 14120983 ns3:LeasedTangibleFixedAssets 2023-06-01 2024-05-31 14120983 ns1:HighestPaidDirector 2023-06-01 2024-05-31 14120983 ns1:HighestPaidDirector 2022-05-20 2023-05-31 14120983 ns3:Buildings 2023-06-01 2024-05-31 14120983 ns3:LeasedTangibleFixedAssets ns3:Buildings 2023-06-01 2024-05-31 14120983 ns3:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 14120983 ns3:OwnedOrFreeholdAssets 2022-05-20 2023-05-31 14120983 ns3:LeasedTangibleFixedAssets 2023-06-01 2024-05-31 14120983 ns3:LeasedTangibleFixedAssets 2022-05-20 2023-05-31 14120983 ns1:AllOrdinaryShares 2024-05-31 14120983 ns1:AllPreferenceShares 2024-05-31 14120983 ns1:AllOrdinaryShares 2023-05-31 14120983 ns1:AllPreferenceShares 2023-05-31 14120983 ns1:AllOrdinaryShares ns3:DividendsPaid 2022-05-20 2023-05-31 14120983 ns1:AllOrdinaryShares ns3:DividendsProposed 2023-06-01 2024-05-31 14120983 ns1:AllOrdinaryShares ns3:DividendsProposed 2022-05-20 2023-05-31 14120983 ns1:AllOrdinaryShares ns3:DividendsPaid 2023-06-01 2024-05-31 14120983 ns1:AllOrdinaryShares 2023-06-01 2024-05-31 14120983 ns1:AllPreferenceShares 2023-06-01 2024-05-31 14120983 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-01 14120983 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-01 2024-05-31 14120983 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2024-05-31 14120983 ns3:OtherResidualIntangibleAssets 2023-06-01 14120983 ns3:OtherResidualIntangibleAssets 2023-06-01 2024-05-31 14120983 ns3:OtherResidualIntangibleAssets 2024-05-31 14120983 ns1:OrdinaryShareClass1 2023-06-01 2024-05-31 14120983 ns1:OrdinaryShareClass2 2023-06-01 2024-05-31 14120983 ns1:OrdinaryShareClass3 2023-06-01 2024-05-31 14120983 ns1:OrdinaryShareClass4 2023-06-01 2024-05-31 14120983 ns1:OrdinaryShareClass5 2023-06-01 2024-05-31 14120983 ns1:PreferenceShareClass1 2023-06-01 2024-05-31 14120983 ns1:PreferenceShareClass2 2023-06-01 2024-05-31 14120983 ns1:OrdinaryShareClass3 2024-05-31 14120983 ns1:OrdinaryShareClass4 2024-05-31 14120983 ns1:OrdinaryShareClass5 2024-05-31 14120983 ns1:OrdinaryShareClass3 2023-05-31 14120983 ns1:OrdinaryShareClass4 2023-05-31 14120983 ns1:OrdinaryShareClass5 2023-05-31 14120983 ns3:Acquisitions 2023-06-01 2024-05-31 14120983 ns3:Acquisitions 2022-05-20 2023-05-31 14120983 ns3:DiscontinuedOperations 2023-06-01 2024-05-31 14120983 ns3:DiscontinuedOperations 2022-05-20 2023-05-31 14120983 ns3:ContinuingOperationsExcludingAcquisitions 2023-06-01 2024-05-31 14120983 ns3:ContinuingOperationsExcludingAcquisitions 2022-05-20 2023-05-31 14120983 ns3:WithinOneYear 2023-06-01 2024-05-31 14120983 ns3:WithinOneYear 2024-05-31 14120983 ns3:WithinOneYear 2023-05-31 14120983 ns3:AfterOneYear 2023-06-01 2024-05-31 14120983 ns3:WithinOneYear 2023-06-01 2024-05-31 14120983 ns3:AfterOneYear 2023-06-01 2024-05-31 14120983 ns3:BetweenOneTwoYears 2023-06-01 2024-05-31 14120983 ns3:BetweenTwoFiveYears 2023-06-01 2024-05-31 14120983 ns3:MoreThanFiveYears 2023-06-01 2024-05-31 14120983 ns3:BetweenOneTwoYears 2023-06-01 2024-05-31 14120983 ns3:BetweenTwoFiveYears 2023-06-01 2024-05-31 14120983 ns3:MoreThanFiveYears 2023-06-01 2024-05-31 14120983 ns3:ShareCapital 2024-05-31 14120983 ns3:RetainedEarningsAccumulatedLosses 2024-05-31 14120983 ns3:ShareCapitalOrdinaryShares 2024-05-31 14120983 ns3:ShareCapitalPreferenceShares 2024-05-31 14120983 ns3:PropertiesRevaluationReserve 2024-05-31 14120983 ns3:SharePremiumOrdinaryShares 2024-05-31 14120983 ns3:OtherMiscellaneousReserve 2024-05-31 14120983 ns3:ShareCapital 2023-05-31 14120983 ns3:SharePremiumOrdinaryShares 2023-05-31 14120983 ns3:ShareCapital 2022-05-20 2023-05-31 14120983 ns3:ShareCapital 2023-06-01 2024-05-31 14120983 ns3:RetainedEarningsAccumulatedLosses 2023-05-31 14120983 ns3:ShareCapitalOrdinaryShares 2023-05-31 14120983 ns3:ShareCapitalPreferenceShares 2023-05-31 14120983 ns3:PropertiesRevaluationReserve 2023-05-31 14120983 ns3:OtherMiscellaneousReserve 2023-05-31 14120983 ns3:SharePremiumOrdinaryShares 2024-05-31 14120983 ns3:SharePremiumOrdinaryShares 2023-05-31 14120983 ns3:WithinOneYear 2024-05-31 14120983 ns3:WithinOneYear 2023-05-31 14120983 ns3:AfterOneYear 2024-05-31 14120983 ns3:AfterOneYear 2023-05-31 14120983 ns3:WithinOneYear 2024-05-31 14120983 ns3:WithinOneYear 2023-05-31 14120983 ns3:BetweenOneTwoYears 2024-05-31 14120983 ns3:BetweenOneTwoYears 2023-05-31 14120983 ns3:BetweenTwoFiveYears 2024-05-31 14120983 ns3:BetweenTwoFiveYears 2023-05-31 14120983 ns3:MoreThanFiveYears 2024-05-31 14120983 ns3:MoreThanFiveYears 2023-05-31 14120983 ns3:OtherMiscellaneousReserve 2022-05-20 14120983 ns3:ShareCapital 2022-05-20 14120983 ns3:RetainedEarningsAccumulatedLosses 2022-05-20 14120983 ns3:PropertiesRevaluationReserve 2022-05-20 14120983 2022-05-20 14120983 ns3:AfterOneYear 2023-06-01 2024-05-31 14120983 ns6:Europe 2023-06-01 2024-05-31 14120983 ns6:Europe 2022-05-20 2023-05-31 14120983 ns6:UnitedKingdom 2023-06-01 2024-05-31 14120983 ns6:UnitedKingdom 2022-05-20 2023-05-31 14120983 ns6:Americas 2023-06-01 2024-05-31 14120983 ns6:Americas 2022-05-20 2023-05-31 14120983 ns6:MiddleEast 2023-06-01 2024-05-31 14120983 ns6:MiddleEast 2022-05-20 2023-05-31 14120983 ns6:Africa 2023-06-01 2024-05-31 14120983 ns6:Africa 2022-05-20 2023-05-31 14120983 ns6:Asia 2023-06-01 2024-05-31 14120983 ns6:Asia 2022-05-20 2023-05-31 14120983 ns6:Australasia 2023-06-01 2024-05-31 14120983 ns6:Australasia 2022-05-20 2023-05-31 14120983 ns3:ReportableOperatingSegment1 2023-06-01 2024-05-31 14120983 ns3:ReportableOperatingSegment1 2022-05-20 2023-05-31 14120983 ns3:ReportableOperatingSegment2 2023-06-01 2024-05-31 14120983 ns3:ReportableOperatingSegment2 2022-05-20 2023-05-31 14120983 ns3:ReportableOperatingSegment3 2023-06-01 2024-05-31 14120983 ns3:ReportableOperatingSegment3 2022-05-20 2023-05-31 14120983 ns5:AdministrativeExpenses 2023-06-01 2024-05-31 14120983 ns5:AdministrativeExpenses 2022-05-20 2023-05-31 14120983 ns5:DistributionCosts 2023-06-01 2024-05-31 14120983 ns5:DistributionCosts 2022-05-20 2023-05-31 14120983 ns5:Exceptional 2023-06-01 2024-05-31 14120983 ns5:Exceptional 2022-05-20 2023-05-31 14120983 2023-06-01 2024-05-31 xbrli:pure xbrli:shares iso4217:GBP iso4217:USD
Company registration number:14120983
H & M LOGISTICS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
H & M LOGISTICS LTD
BALANCE SHEET
AS AT 31 May 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets33,3754,500
3,3754,500
CURRENT ASSETS
Cash at bank and in hand1,0631,175
1,0631,175
CREDITORS
Amounts falling due within one year 4 (38,644) (15,335)
NET CURRENT ASSETS (37,581) (14,160)
TOTAL ASSETS LESS
CURRENT LIABILITIES (34,206) (9,660)
NET ASSETS (34,206) (9,660)
CAPITAL AND RESERVES
Called-up equity share capital 5 100 100
Profit and loss account (34,306) (9,760)
SHAREHOLDERS FUNDS (34,206) (9,660)
For the year ending 31 May 2024 the company was entitled to exemption 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 the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 24 February 2025 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Abdelhadi El Hamidi
24 February 2025
The annexed notes form part of these financial statements.

H & M LOGISTICS LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Changes in equity
Share issue1000000100
Total Comprehensive Income00(9,760)00(9,760)
Balance at 31 May 20231000(9,760)00(9,660)
Changes in equity
Total comprehensive income00(24,546)00(24,546)
Balance at 31 May 20241000(34,306)00(34,206)

H & M LOGISTICS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
1. Accounting policies
Statutory information
H&M Logistics Ltd is a private company, limited by shares, registered in England and Wales. The presentation currency of the financial statements is the £ sterling.
Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.
Basis of preparing the financial statements
The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 (The Financial Reporting Standard Applicable in the UK and Republic of Ireland - FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £000. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The company adopted FRS102 in the current year and an explanation of how transition to FRS 102 has affected the reported financial position and performance is given in the notes to the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 15% reducing balance basis
Motor Vehicles - 25% reducing balance basis
2.Employees
The average number of persons employed by the company (including directors) during the year was 3.
3.Tangible fixed assets
Motor Total
Cost
At start of period 6,000 6,000
At end of period 6,000 6,000
Depreciation
At start of period 1,500 1,500
Provided during the period 1,125 1,125
At end of period 2,625 2,625
Net Book Value
At start of period 4,500 4,500
At end of period 3,375 3,375
4.Creditors due within one year
20242023
££
Trade creditors(850)(918)
Other taxes and social security costs6921,854
Other creditors27,7364,057
Accruals and deferred income2,1361,401
Loan from directors8,9308,941
38,644 15,335
5. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary shares of £1 each100100
Total issued share capital100100