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REGISTERED NUMBER: 00366892 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JUNE 2025

FOR

H. & L. MOTORS LIMITED

H. & L. MOTORS LIMITED (REGISTERED NUMBER: 00366892)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

H. & L. MOTORS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 29 JUNE 2025

| DIRECTOR: | J R Lewis

| SECRETARY: | J R Lewis

| REGISTERED OFFICE: | Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

| REGISTERED NUMBER: | 00366892 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

H. & L. MOTORS LIMITED (REGISTERED NUMBER: 00366892)

BALANCE SHEET

29 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 69,387 |  | 112,405 |  |

Cash at bank | 19,434 |  | 10,539 |  |

88,821 |  | 122,944 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,012 |  | 1,015 |  |

NET CURRENT ASSETS | 87,809 |  | 121,929 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 87,809 |  | 121,929 |  |

CAPITAL AND RESERVES

Called up share capital | 2,130 |  | 2,130 |  |

Retained earnings | 85,679 |  | 119,799 |  |

SHAREHOLDERS' FUNDS | 87,809 |  | 121,929 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 November 2025 and were signed by:

J R Lewis - Director

H. & L. MOTORS LIMITED (REGISTERED NUMBER: 00366892)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

1. | STATUTORY INFORMATION

| H. & L. Motors 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

| Going concern

| The director confirms that there are no material uncertainties that may cast significant doubt about the company’s ability to continue as a going concern.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

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

2025 | 2024 |

£ | £ |

| Directors' loan accounts | 47,677 |  | 79,784 |  |

| S455 Tax | 21,710 |  | 32,621 |  |

69,387 |  | 112,405 |  |

H. & L. MOTORS LIMITED (REGISTERED NUMBER: 00366892)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 82 |  | 56 |  |

| Corporation Tax | - |  | 29 |  |

| Accrued expenses | 930 |  | 930 |  |

1,012 |  | 1,015 |  |

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 29 June 2025 and 29 June 2024:

2025 | 2024 |

£ | £ |

| J R Lewis

| Balance outstanding at start of year | 79,784 |  | 112,080 |  |

| Amounts advanced | 3,355 |  | 3,280 |  |

| Amounts repaid | (35,462 | ) | (35,576 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 47,677 |  | 79,784 |  |

| Interest is being charged annually at the HMRC official rate on the loan and there are no set repayment terms.