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Registration number: 12789241

H&V Investment Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

H&V Investment Holdings Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

H&V Investment Holdings Limited

Company Information

Directors | Mr Harnish Patel Mrs Victoria Patel

Registered office | Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Accountants | Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
H&V Investment Holdings Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H&V Investment Holdings Limited for the year ended 31 August 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of H&V Investment Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of H&V Investment Holdings Limited and state those matters that we have agreed to state to the Board of Directors of H&V Investment Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H&V Investment Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that H&V Investment Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of H&V Investment Holdings Limited. You consider that H&V Investment Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of H&V Investment Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

14 November 2025

H&V Investment Holdings Limited

(Registration number: 12789241)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 518 | 691
Investment property | 5 | 615,559 | 196,599
|  | 616,077 | 197,290
Current assets |  |  |
Cash at bank and in hand |  | 1,029 | 3,315
Creditors: Amounts falling due within one year | 6 | (334,811) | (236,790)
Net current liabilities |  | (333,782) | (233,475)
Total assets less current liabilities |  | 282,295 | (36,185)
Creditors: Amounts falling due after more than one year | 6 | (322,274) | -
Net liabilities |  | (39,979) | (36,185)
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | (39,981) | (36,187)
Shareholders' deficit |  | (39,979) | (36,185)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 November 2025 and signed on its behalf by:

......................................... Mr Harnish Patel Director

H&V Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

These financial statements were authorised for issue by the Board on 14 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

The value of investment property is the cost of the development to date and the capitalisation of borrowing costs funding the development.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

H&V Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 1,492 | 1,492
At 31 August 2025 | 1,492 | 1,492
Depreciation
At 1 September 2024 | 801 | 801
Charge for the year | 173 | 173
At 31 August 2025 | 974 | 974
Carrying amount
At 31 August 2025 | 518 | 518
At 31 August 2024 | 691 | 691

5 | Investment properties

| 2025 £
At 1 September | 196,599
Additions | 418,960
At 31 August | 615,559

There has been no valuation of investment property by an independent valuer.

H&V Investment Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 650 | 600
Other creditors | 334,161 | 236,190
| 334,811 | 236,790

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 322,274 | -

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 1 | 1 | 1 | 1
Ordinary B shares of £1 each | 1 | 1 | 1 | 1
| 2 | 2 | 2 | 2

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 322,274 | -

9 | Related party transactions

Transactions with directors

2025 | At 1 September 2024 £ | Repayments by director £ | At 31 August 2025 £
Mr Harnish Patel
Balance owed to director | 236,189 | 97,972 | 334,161