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REGISTERED NUMBER: 05921472 (England and Wales)










HHC Ltd

Financial Statements

for the Year Ended 28th February 2025






HHC Ltd (Registered number: 05921472)






Contents of the Financial Statements
for the Year Ended 28th February 2025




Page

Report of the Accountants 1

Balance Sheet 2

Notes to the Financial Statements 4


HHC Ltd

Report of the Accountants to the Director of
HHC Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28th February 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Woodward Hale
Chartered Accountants
38 Dollar Street
Cirencester
Gloucestershire
GL7 2AN


8th April 2025

HHC Ltd (Registered number: 05921472)

Balance Sheet
28th February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 102,773 81,970

CURRENT ASSETS
Stocks 449,451 1,139,525
Debtors 5 553,819 2,162,475
Prepayments and accrued income 31,756 22,702
Cash at bank 311,267 263,461
1,346,293 3,588,163
CREDITORS
Amounts falling due within one year 6 1,474,748 1,990,865
NET CURRENT (LIABILITIES)/ASSETS (128,455 ) 1,597,298
TOTAL ASSETS LESS CURRENT
LIABILITIES

(25,682

)

1,679,268

PROVISIONS FOR LIABILITIES 17,101 10,149
NET (LIABILITIES)/ASSETS (42,783 ) 1,669,119

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (43,783 ) 1,668,119
SHAREHOLDERS' FUNDS (42,783 ) 1,669,119

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

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

The director acknowledges his 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.

HHC Ltd (Registered number: 05921472)

Balance Sheet - continued
28th February 2025


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 director and authorised for issue on 8th April 2025 and were signed by:





J P Y Davies - Director


HHC Ltd (Registered number: 05921472)

Notes to the Financial Statements
for the Year Ended 28th February 2025

1. STATUTORY INFORMATION

HHC Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05921472

Registered office: Upper Farm Barn
Coln Rogers
Cheltenham
Gloucestershire
GL54 3LB

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 represents net invoiced sales of goods and services. It is recognised at the point in which sales invoices are raised.

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 reducing balance
Office equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value and includes a relevant proportion of overheads according to stage of completion.

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.


HHC Ltd (Registered number: 05921472)

Notes to the Financial Statements - continued
for the Year Ended 28th February 2025

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1st March 2024 66,163 23,053 48,450 137,666
Additions 15,168 - 39,892 55,060
At 28th February 2025 81,331 23,053 88,342 192,726
DEPRECIATION
At 1st March 2024 28,059 15,525 12,112 55,696
Charge for year 13,318 1,882 19,057 34,257
At 28th February 2025 41,377 17,407 31,169 89,953
NET BOOK VALUE
At 28th February 2025 39,954 5,646 57,173 102,773
At 29th February 2024 38,104 7,528 36,338 81,970

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 10,020 -
Other debtors 543,799 2,162,475
553,819 2,162,475

HHC Ltd (Registered number: 05921472)

Notes to the Financial Statements - continued
for the Year Ended 28th February 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 686,087 920,021
Taxation and social security 665,023 1,010,363
Other creditors 123,638 60,481
1,474,748 1,990,865

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28th February 2025 and 29th February 2024:

2025 2024
£    £   
J P Y Davies
Balance outstanding at start of year 2,161,975 (3,684 )
Amounts advanced 358,515 3,118,535
Amounts repaid (2,522,108 ) (952,876 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,618 ) 2,161,975