HM & H Developments Ltd - Filleted accounts

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