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REGISTERED NUMBER: 10769050 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HMS RENTALS LIMITED

HMS RENTALS LIMITED (REGISTERED NUMBER: 10769050)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HMS RENTALS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr P. N. Hopkins
Mr O. C. Hopkins





SECRETARY: Mr P. N. Hopkins





REGISTERED OFFICE: 128 Stoke Lane
Westbury-on-Trym
Bristol
BS9 3RJ





REGISTERED NUMBER: 10769050 (England and Wales)





ACCOUNTANTS: LARKOS & PARTNERS
128 STOKE LANE
WESTBURY ON TRYM
BRISTOL
BS9 3RJ

HMS RENTALS LIMITED (REGISTERED NUMBER: 10769050)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,403,457 1,128,729

CURRENT ASSETS
Debtors 5 139,267 43,396
Cash at bank 268,010 384,717
407,277 428,113
CREDITORS
Amounts falling due within one year 6 358,695 373,213
NET CURRENT ASSETS 48,582 54,900
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,452,039

1,183,629

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 8 1,451,039 1,182,629
SHAREHOLDERS' FUNDS 1,452,039 1,183,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Director the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:




Mr P. N. Hopkins - Director



Mr O. C. Hopkins - Director


HMS RENTALS LIMITED (REGISTERED NUMBER: 10769050)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

HMS Rentals Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 2% on cost
Fixtures and fittings - 15% on reducing balance

Taxation
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.

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.

3. EMPLOYEES AND DIRECTORS

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

HMS RENTALS LIMITED (REGISTERED NUMBER: 10769050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 April 2024 1,222,275 2,991 1,225,266
Additions 303,500 - 303,500
At 31 March 2025 1,525,775 2,991 1,528,766
DEPRECIATION
At 1 April 2024 94,530 2,007 96,537
Charge for year 28,624 148 28,772
At 31 March 2025 123,154 2,155 125,309
NET BOOK VALUE
At 31 March 2025 1,402,621 836 1,403,457
At 31 March 2024 1,127,745 984 1,128,729

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 99,540 39,999
VAT 36,567 -
Prepayments 3,160 3,397
139,267 43,396

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors - 14,256
Corporation Tax - 137
VAT - 23,067
Directors' current accounts 226,975 332,887
Accrued expenses 131,720 2,866
358,695 373,213

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/25 31/3/24
value: £    £   
800 Ordinary A 1 800 800
200 Ordinary B 1 200 200
1,000 1,000

HMS RENTALS LIMITED (REGISTERED NUMBER: 10769050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


8. RESERVES
Retained
earnings
£   

At 1 April 2024 1,182,629
Profit for the year 280,410
Dividends (12,000 )
At 31 March 2025 1,451,039