Registered number
15344977
HM & H Developments Ltd
Filleted Accounts
31 March 2025

HM & H Developments Ltd
Registered number: | 15344977
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 48,648
Current assets
Stocks |  |  | 1,012,015
Debtors | 4 |  | 52,974
Cash at bank and in hand |  |  | 11,661
|  |  | 1,076,650 |  |
Creditors: amounts falling due within one year | 5 |  | (1,139,160)
Net current liabilities |  |  |  | (62,510) |
Net liabilities |  |  |  | (13,862) |
Capital and reserves
Called up share capital |  |  |  | 300
Profit and loss account |  |  |  | (14,162)
Shareholders' funds |  |  |  | (13,862) |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Hall
Director
Approved by the board on 12 September 2025

HM & H Developments Ltd
Notes to the Accounts
for the period from 12 December 2023 to 31 March 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| 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.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| Additions | 60,810
| At 31 March 2025 | 60,810
| Depreciation
| Charge for the period | 12,162
| At 31 March 2025 | 12,162
| Net book value
| At 31 March 2025 | 48,648
4 | Debtors | 2025 |
£ |
| VAT |  |  |  |  | 52,974
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 698,290
| Director's account 1 | 189,105
| Director's account 2 | 249,765
| Accruals | 2,000
|  |  |  |  |  | 1,139,160 |
6 | Other information
| HM & H Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Shays Farm
| Tosside
| Skipton
| England
| BD23 4SY

HM & H Developments Ltd 15344977 false 2023-12-12 2025-03-31 2025-03-31 VT Final Accounts April 2025 R Hall No description of principal activity 15344977 2023-12-12 2025-03-31 15344977 bus:PrivateLimitedCompanyLtd 2023-12-12 2025-03-31 15344977 bus:AuditExemptWithAccountantsReport 2023-12-12 2025-03-31 15344977 bus:Director40 2023-12-12 2025-03-31 15344977 1 2023-12-12 2025-03-31 15344977 2 2023-12-12 2025-03-31 15344977 countries:England 2023-12-12 2025-03-31 15344977 bus:FRS102 2023-12-12 2025-03-31 15344977 bus:FilletedAccounts 2023-12-12 2025-03-31 15344977 2025-03-31 15344977 core:WithinOneYear 2025-03-31 15344977 core:ShareCapital 2025-03-31 15344977 core:RetainedEarningsAccumulatedLosses 2025-03-31 15344977 2023-12-11 iso4217:GBP xbrli:pure