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REGISTERED NUMBER: 06905628 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| FOR |

| HLS DEVELOPMENTS LIMITED |

HLS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 06905628) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HLS DEVELOPMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | Mr C W Howarth

| Mr D J P Logie

| REGISTERED OFFICE: | Mercury House

| 19-21 Chapel Street

| Marlow

| Buckinghamshire

| SL7 3HN

| REGISTERED NUMBER: | 06905628 (England and Wales)

| ACCOUNTANTS: | Richardson Jones

| Chartered Accountants

| Mercury House

| 19-21 Chapel Street

| Marlow

| Buckinghamshire

| SL7 3HN

HLS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 06905628) |

BALANCE SHEET

31ST MARCH 2025

31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 5,800 |  | 8,127 |  |

CURRENT ASSETS

Stocks | 3,000 |  | 3,000 |  |

Debtors | 5 | 82,543 |  | 78,551 |  |

85,543 |  | 81,551 |  |

CREDITORS

Amounts falling due within one year | 6 | 89,912 |  | 81,837 |  |

NET CURRENT LIABILITIES | (4,369 | ) | (286 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,431 |  | 7,841 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,328 |  | 6,547 |  |

NET ASSETS | 103 |  | 1,294 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 9 | 101 |  | 1,292 |  |

SHAREHOLDERS' FUNDS | 103 |  | 1,294 |  |

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

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

HLS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 06905628) |

BALANCE SHEET - continued

31ST MARCH 2025

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 Board of Directors and authorised for issue on 8th September 2025 and were signed on its behalf by:

Mr C W Howarth - Director

Mr D J P Logie - Director

HLS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 06905628) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| HLS Developments 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 | - | Straight line over 3 years

| Fixtures and fittings | - | Straight line over 3 years

| Motor vehicles | - | Straight line over 3 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |  |

Plant and | and | Motor | Computer |  |

machinery | fittings | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1st April 2024 |

| and 31st March 2025 | 357 |  | 140 |  | 16,597 |  | 1,102 |  | 18,196 |  |

| DEPRECIATION

| At 1st April 2024 | 357 |  | 140 |  | 8,470 |  | 1,102 |  | 10,069 |  |

| Charge for year | - |  | - |  | 2,327 |  | - |  | 2,327 |  |

| At 31st March 2025 | 357 |  | 140 |  | 10,797 |  | 1,102 |  | 12,396 |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  | - |  | 5,800 |  | - |  | 5,800 |  |

| At 31st March 2024 | - |  | - |  | 8,127 |  | - |  | 8,127 |  |

HLS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 06905628) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Directors' current accounts | 41,790 |  | 44,833 |  |

| Tax | 11,601 |  | 13,068 |  |

| Accrued income | 28,318 |  | 19,693 |  |

| Prepayments | 834 |  | 957 |  |

82,543 |  | 78,551 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Bank loans and overdrafts (see note 8) | 19,561 |  | 22,615 |  |

| Trade creditors | 22,773 |  | 17,387 |  |

| Tax | 13,604 |  | 9,797 |  |

| Social security and other taxes | 2,819 |  | 2,741 |  |

| VAT | 12,816 |  | 13,412 |  |

| Credit cards | 16,639 |  | 13,890 |  |

| Accrued expenses | 1,700 |  | 1,995 |  |

89,912 |  | 81,837 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Bank loans (see note 8) | 1,328 |  | 6,547 |  |

8. | LOANS

| Included within creditors is a Bounce Back Loan totalling £6,547.41. This scheme is for businesses that have been negatively affected by the coronavirus pandemic and is 100% guaranteed by the UK Government in the event of a default.

9. | RESERVES

Retained |

earnings |

| £

| At 1st April 2024 | 1,292 |  |

| Profit for the year | 34,097 |  |

| Dividends | (35,288 | ) |

| At 31st March 2025 | 101 |  |

HLS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 06905628) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25 | 31.3.24 |

| £ | £

| Mr C W Howarth

| Balance outstanding at start of year | 22,483 |  | 25,416 |  |

| Amounts advanced | 480 |  | 567 |  |

| Amounts repaid | (2,000 | ) | (3,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 20,963 |  | 22,483 |  |

| Mr D J P Logie

| Balance outstanding at start of year | 22,351 |  | 25,287 |  |

| Amounts advanced | 477 |  | 564 |  |

| Amounts repaid | (2,000 | ) | (3,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 20,828 |  | 22,351 |  |

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr C Howarth and Mr D J Logie.