IRIS Accounts Production v25.1.4.42 05823008 Board of Directors 1.1.24 31.12.24 31.12.24 true false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh058230082023-12-31058230082024-12-31058230082024-01-012024-12-31058230082022-12-31058230082023-01-012023-12-31058230082023-12-3105823008ns15:EnglandWales2024-01-012024-12-3105823008ns14:PoundSterling2024-01-012024-12-3105823008ns10:Director12024-01-012024-12-3105823008ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3105823008ns10:SmallEntities2024-01-012024-12-3105823008ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3105823008ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3105823008ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3105823008ns10:FullAccounts2024-01-012024-12-3105823008ns10:Director22024-01-012024-12-3105823008ns10:Director32024-01-012024-12-3105823008ns10:Director42024-01-012024-12-3105823008ns10:CompanySecretary12024-01-012024-12-3105823008ns10:RegisteredOffice2024-01-012024-12-3105823008ns5:CurrentFinancialInstruments2024-12-3105823008ns5:CurrentFinancialInstruments2023-12-3105823008ns5:Non-currentFinancialInstruments2024-12-3105823008ns5:Non-currentFinancialInstruments2023-12-3105823008ns5:ShareCapital2024-12-3105823008ns5:ShareCapital2023-12-3105823008ns5:RetainedEarningsAccumulatedLosses2024-12-3105823008ns5:RetainedEarningsAccumulatedLosses2023-12-3105823008ns5:LandBuildingsns5:OwnedOrFreeholdAssets2024-01-012024-12-3105823008ns5:FurnitureFittings2024-01-012024-12-3105823008ns5:MotorVehicles2024-01-012024-12-3105823008ns5:ComputerEquipment2024-01-012024-12-3105823008ns5:LandBuildings2023-12-3105823008ns5:FurnitureFittings2023-12-3105823008ns5:MotorVehicles2023-12-3105823008ns5:ComputerEquipment2023-12-3105823008ns5:LandBuildings2024-01-012024-12-3105823008ns5:LandBuildings2024-12-3105823008ns5:FurnitureFittings2024-12-3105823008ns5:MotorVehicles2024-12-3105823008ns5:ComputerEquipment2024-12-3105823008ns5:LandBuildings2023-12-3105823008ns5:FurnitureFittings2023-12-3105823008ns5:MotorVehicles2023-12-3105823008ns5:ComputerEquipment2023-12-3105823008ns5:CostValuation2023-12-3105823008ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-12-3105823008ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-12-3105823008ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-12-3105823008ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3105823008ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-12-3105823008ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-12-31
REGISTERED NUMBER: 05823008 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

H R M GROUP LTD

H R M GROUP LTD (REGISTERED NUMBER: 05823008)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H R M GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Thomas Keith Henderson
Keith Henderson
Christine Henderson
Karen Robson





SECRETARY: Karen Robson





REGISTERED OFFICE: Lawrence House
James Nicolson Link
Clifton Moor
York
YO30 4WG





REGISTERED NUMBER: 05823008 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
Lawrence House
James Nicolson Link
Clifton Moor
York
North Yorkshire
YO30 4WG

H R M GROUP LTD (REGISTERED NUMBER: 05823008)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 809,629 857,012
Investments 5 100 100
809,729 857,112

CURRENT ASSETS
Debtors 6 5,013 -
Cash at bank 643 6,106
5,656 6,106
CREDITORS
Amounts falling due within one year 7 568,710 548,066
NET CURRENT LIABILITIES (563,054 ) (541,960 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,675

315,152

CREDITORS
Amounts falling due after more than
one year

8

(119,902

)

(189,338

)

PROVISIONS FOR LIABILITIES (54,707 ) (71,537 )
NET ASSETS 72,066 54,277

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and loss account 71,066 53,277
72,066 54,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

H R M GROUP LTD (REGISTERED NUMBER: 05823008)

BALANCE SHEET - continued
31 DECEMBER 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





Keith Henderson - Director


H R M GROUP LTD (REGISTERED NUMBER: 05823008)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

H R M Group Ltd 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.
Freehold property - 2% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer Equipment - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Income recognition
Income is recognised when goods and services have been delivered to customers such that the risks and rewards of ownership have transferred to them.

H R M GROUP LTD (REGISTERED NUMBER: 05823008)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Finance cost of debt
The finance costs of debt, including interest and issue costs, are allocate to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 837,648 663,130 67,285 81,367 1,649,430
Additions - 4,045 - 6,860 10,905
At 31 December 2024 837,648 667,175 67,285 88,227 1,660,335
DEPRECIATION
At 1 January 2024 246,624 441,038 46,480 58,276 792,418
Charge for year 16,753 33,921 3,121 4,493 58,288
At 31 December 2024 263,377 474,959 49,601 62,769 850,706
NET BOOK VALUE
At 31 December 2024 574,271 192,216 17,684 25,458 809,629
At 31 December 2023 591,024 222,092 20,805 23,091 857,012

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
VAT 5,013 -

H R M GROUP LTD (REGISTERED NUMBER: 05823008)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 23,930 22,023
Hire purchase contracts 45,348 44,336
Amounts owed to group undertakings 492,156 470,248
Tax 5,529 7,707
VAT - 2,084
Directors' loan accounts 67 68
Accrued expenses 1,680 1,600
568,710 548,066

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 21,805 22,023
Bank loans - 2-5 years 59,039 55,453
Bank loans - more 5 yrs 39,058 66,479
Hire purchase contracts - 45,383
119,902 189,338

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - more 5 yrs 39,058 66,479

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 45,348 89,719

The bank loan and the hire purchase loans totalling £182,805 (2023: £245,072) are secured on the assets of the company.

The other loan is a Government backed loan totalling £6,375 (2023: £10,625).