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HHCL HOLDINGS LIMITED

Registered Number
11840870
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

HHCL HOLDINGS LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors

HUSEYIN, Jaiden Kameron
HUSEYIN, Kyle Andrew

Registered Address

2 Leamington Avenue
Bromley
BR1 5BL

Registered Number

11840870 (England and Wales)
HHCL HOLDINGS LIMITED
Balance Sheet as at
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets33,2522,940
Investments453,60937,005
56,86139,945
Current assets
Debtors548,25351,130
Cash at bank and on hand8,9752,152
57,22853,282
Creditors amounts falling due within one year6(75,198)(67,520)
Net current assets (liabilities)(17,970)(14,238)
Total assets less current liabilities38,89125,707
Net assets38,89125,707
Capital and reserves
Called up share capital10,00010,000
Profit and loss account28,89115,707
Shareholders' funds38,89125,707
The financial statements were approved and authorised for issue by the Board of Directors on 16 June 2025, and are signed on its behalf by:
HUSEYIN, Jaiden Kameron
Director
HUSEYIN, Kyle Andrew
Director

Registered Company No. 11840870
HHCL HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is recognised when the sale of listed securities have been sold at a gain and when dividends are due from shares owned within the ex-dividend date. Turnover also comprises of the premiums received from selling financial options and is recognised as follows: - Premium income from options sold is initially recognised as deferred income on the balance sheet at the date of trade. - Revenue is recognised in the profit and loss account on a systematic basis over the life of the option, reflecting the passage of time and the service provided (i.e., risk exposure assumed). Where an option expires unexercised, the remaining deferred income is recognised in full as turnover on the expiry date. - Where an option is exercised or closed early, the revenue is recognised in full at the exercise or close-out date, and any gain or loss on settlement is recognised in the income statement.
Interest income
Interest income is recognised using the effective interest rate method.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 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.

Straight line (years)
Office Equipment6
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 244,7854,785
Additions1,1281,128
At 30 April 255,9135,913
Depreciation and impairment
At 01 May 241,8451,845
Charge for year816816
At 30 April 252,6612,661
Net book value
At 30 April 253,2523,252
At 30 April 242,9402,940
4.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 May 2420036,80537,005
Additions50162,719162,769
Revaluations-2,5562,556
Disposals-(148,721)(148,721)
At 30 April 2525053,35953,609
Net book value
At 30 April 2525053,35953,609
At 30 April 2420036,80537,005

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
5.Debtors: amounts due within one year

2025

2024

££
Amounts owed by group undertakings48,19050,785
Prepayments and accrued income63345
Total48,25351,130
6.Creditors: amounts due within one year

2025

2024

££
Taxation and social security(46)-
Other creditors75,24467,520
Total75,19867,520
7.Related party transactions
Included in other debtors is an amount of £5,124 (2024:£3,248) due from HHCL Professional Services (Formlery HBSD Limited), a subsidiary of HHCL Holdings Limited. Included in other debtors is an amount of £43,066 (2024: £47,537) due from Horolo Limited, a subsidiary of HHCL Holdings Limited.