H & H LETTING SERVICES LTD


Director	HEBENTON, Gary Spencer


Registered Address	C/O Mccreath Accountancy Phoenix House, Ground Floor Left,
	Phoenix Business Park
	Linwood
	PA1 2BH


Registered Number	SC707745 (Scotland)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		48,775		33,245
			48,775		33,245
Current assets
Debtors		174,887		275,085
Cash at bank and on hand		40,759		48,573
		215,646		323,658
Creditors amounts falling due within one year	4	(131,694)		(101,358)
Net current assets (liabilities)			83,952		222,300
Total assets less current liabilities			132,727		255,545
Net assets			132,727		255,545
Capital and reserves
Profit and loss account			132,727		255,545
Shareholders' funds			132,727		255,545

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 26 August 2025, and are signed on its behalf by:

HEBENTON, Gary Spencer
Director
Registered Company No. SC707745

H & H LETTING SERVICES LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 24	39,232	-	39,232
Additions	30,850	1,005	31,855
At 31 December 24	70,082	1,005	71,087
Depreciation and impairment
At 01 January 24	5,987	-	5,987
Charge for year	16,298	27	16,325
At 31 December 24	22,285	27	22,312
Net book value
At 31 December 24	47,797	978	48,775
At 31 December 23	33,245	-	33,245

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	72,047	6,044
Bank borrowings and overdrafts	-	60
Taxation and social security	59,647	95,254
Total	131,694	101,358


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.