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Company No: 10507953 (England and Wales)

# HT MANAGEMENT SERVICES LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

HT MANAGEMENT SERVICES LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

HT MANAGEMENT SERVICES LTD

## COMPANY INFORMATION

For the financial year ended 31 March 2025
HT MANAGEMENT SERVICES LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

DIRECTORS | Dr S H Jacobson
| Mr D Jacobson (Appointed 26 November 2024)

REGISTERED OFFICE | 41 Great Portland Street
| London
| W1W 7LA
| London
| United Kingdom

COMPANY NUMBER | 10507953 (England and Wales)

ACCOUNTANT | S&W Partners LLP
| Onslow House
| Onslow Street
| Guildford
| GU1 4TL

HT MANAGEMENT SERVICES LTD

## BALANCE SHEET

As at 31 March 2025
HT MANAGEMENT SERVICES LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 4 | 13,896 |  | 13,895
Cash at bank and in hand |  | 35,305 |  | 55,282
|  | 49,201 |  | 69,177
Creditors: amounts falling due within one year | 5 | ( 62,663) |  | ( 82,639)
Net current liabilities |  | (13,462) |  | (13,462)
Total assets less current liabilities |  | (13,462) |  | (13,462)
Net liabilities |  | ( 13,462) |  | ( 13,462)
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | ( 13,562 ) |  | ( 13,562 )
Total shareholder's deficit |  | ( 13,462) |  | ( 13,462)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of HT Management Services Ltd (registered number: 10507953) were approved and authorised for issue by the Board of Directors on 30 October 2025. They were signed on its behalf by:

Dr S H Jacobson Director |

HT MANAGEMENT SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
HT MANAGEMENT SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

HT Management Services Ltd is a private limited company, limited by shares and registered in England and Wales. The company's registration number is 10507953 and its registered office address is 41 Great Portland Street, London, W1W 7LA.
These financial statements are prepared in accordance with Section 1A of Financial Reporting Standard 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” as applied in the context of the small entities regime and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
The company's functional and presentational currency is GBP.
The following principal accounting policies have been applied:

##### Going concern

The financial statements have been prepared on a going concern basis.
The Directors have carefully reviewed the future prospects of the company and have agreed to continue to support the company to meet its day to day working capital requirements, having assessed this the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future being at least the next 12 months from signing of these financial statements.
For this reason the directors continue to adopt the going concern basis for the preparation of the Financial Statements. Accordingly, these financial statements do not include any adjustments to the carrying amount or classification of assets and liabilities that would result if the company was unable to continue as a going concern.

##### Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be
measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

##### Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

#####

##### Trade and other debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

##### Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

##### Trade and other creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

##### Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have had to be made by the directors in preparing these financial statements.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL). | 2 |  | 1

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 13,896 |  | 13,895

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 34,981 |  | 51,468
Accruals | 2,500 |  | 3,000
Other taxation and social security | 25,182 |  | 28,171
| 62,663 |  | 82,639

#### 6. Related party transactions

Included within debtors is an amount of £8,307 (2024: £8,307) that is owed by a company which is a subsidiary of the holding company. The amount owed by the company is interest free and repayable on demand. Also, within other debtors is an amount of £5,589 (2024: £5,589) that is owed by a company which is the parent of the company.
During the period, a company which is a 100% subsidiary of the holding company transferred funds of £nil (2024: £140,000) and received funds of £16,487 (2024: £125,516) on behalf of HT Management Services Limited. At the year end, £34,981 (2024: £51,468) was due to this company.
The amount owed is interest free and repayable on demand.

#### 7. Ultimate controlling party

Parent Company:

Harley Therapy Holdings Ltd
41 Great Portland Street, London, W1W 7LA