Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04604436 Mr James Frost Mr Richard Frost Commercial Vehicle Sales (Tottenham) Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04604436 2024-04-30 04604436 2025-04-30 04604436 2024-05-01 2025-04-30 04604436 frs-core:CurrentFinancialInstruments 2025-04-30 04604436 frs-core:Non-currentFinancialInstruments 2025-04-30 04604436 frs-core:BetweenOneFiveYears 2025-04-30 04604436 frs-core:ComputerEquipment 2025-04-30 04604436 frs-core:ComputerEquipment 2024-05-01 2025-04-30 04604436 frs-core:ComputerEquipment 2024-04-30 04604436 frs-core:FurnitureFittings 2025-04-30 04604436 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04604436 frs-core:FurnitureFittings 2024-04-30 04604436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 04604436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 04604436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 04604436 frs-core:MotorVehicles 2025-04-30 04604436 frs-core:MotorVehicles 2024-05-01 2025-04-30 04604436 frs-core:MotorVehicles 2024-04-30 04604436 frs-core:PlantMachinery 2025-04-30 04604436 frs-core:PlantMachinery 2024-05-01 2025-04-30 04604436 frs-core:PlantMachinery 2024-04-30 04604436 frs-core:WithinOneYear 2025-04-30 04604436 frs-core:ShareCapital 2025-04-30 04604436 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04604436 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04604436 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04604436 frs-bus:SmallEntities 2024-05-01 2025-04-30 04604436 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04604436 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04604436 1 2024-05-01 2025-04-30 04604436 frs-core:DeferredTaxation 2024-05-01 2025-04-30 04604436 frs-core:DeferredTaxation 2024-04-30 04604436 frs-core:DeferredTaxation 2025-04-30 04604436 frs-bus:Director1 2024-05-01 2025-04-30 04604436 frs-bus:Director2 2024-05-01 2025-04-30 04604436 frs-countries:EnglandWales 2024-05-01 2025-04-30 04604436 2023-04-30 04604436 2024-04-30 04604436 2023-05-01 2024-04-30 04604436 frs-core:CurrentFinancialInstruments 2024-04-30 04604436 frs-core:Non-currentFinancialInstruments 2024-04-30 04604436 frs-core:BetweenOneFiveYears 2024-04-30 04604436 frs-core:MotorVehicles 2023-05-01 2024-04-30 04604436 frs-core:WithinOneYear 2024-04-30 04604436 frs-core:ShareCapital 2024-04-30 04604436 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04604436
H & H Van Hire Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
striveX Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04604436
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 835,839 675,621
835,839 675,621
CURRENT ASSETS
Debtors 5 85,555 5,446
Cash at bank and in hand 159,046 168,932
244,601 174,378
Creditors: Amounts Falling Due Within One Year 6 (513,337 ) (377,042 )
NET CURRENT ASSETS (LIABILITIES) (268,736 ) (202,664 )
TOTAL ASSETS LESS CURRENT LIABILITIES 567,103 472,957
Creditors: Amounts Falling Due After More Than One Year 7 (107,549 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (139,165 ) (166,506 )
NET ASSETS 320,389 306,451
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 320,289 306,351
SHAREHOLDERS' FUNDS 320,389 306,451
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Frost
Director
07/10/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
H & H Van Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04604436 . The registered office is 72 White Hart Lane, London, N17 8HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Revenue is recognised as turnover in the period in which the goods or services are delivered. Where goods or services have been provided to a customer but not yet invoiced at the reporting date, income is accrued. Where income has been received in advance of the services, it is deferred and recognised as a liability on the balance sheet.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold straight line over the life of the lease
Plant & Machinery 20% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2024 88,994 - 957,733 5,436
Additions - 3,275 625,729 -
Disposals - - (302,105 ) -
As at 30 April 2025 88,994 3,275 1,281,357 5,436
Depreciation
As at 1 May 2024 79,395 - 291,711 5,436
Provided during the period - 655 274,076 -
Disposals - - (106,657 ) -
As at 30 April 2025 79,395 655 459,130 5,436
Net Book Value
As at 30 April 2025 9,599 2,620 822,227 -
As at 1 May 2024 9,599 - 666,022 -
Computer Equipment Total
£ £
Cost
As at 1 May 2024 - 1,052,163
Additions 1,857 630,861
Disposals - (302,105 )
As at 30 April 2025 1,857 1,380,919
Depreciation
As at 1 May 2024 - 376,542
Provided during the period 464 275,195
Disposals - (106,657 )
As at 30 April 2025 464 545,080
Net Book Value
As at 30 April 2025 1,393 835,839
As at 1 May 2024 - 675,621
Included in short leasehold property is £9,599 which is land not depreciated.
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 148,500 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 64,957 5,446
Other debtors 20,598 -
85,555 5,446
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 66,007 -
Trade creditors 22,164 31,216
Amounts owed to group undertakings 314,801 194,679
Other creditors 87,590 84,890
Taxation and social security 22,775 66,257
513,337 377,042
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 107,549 -
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 66,007 -
Later than one year and not later than five years 107,549 -
173,556 -
173,556 -
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2024 166,506 166,506
Deferred taxation (27,341 ) (27,341 )
Balance at 30 April 2025 139,165 139,165
The provision for deferred tax is in respect of accelerated capital allowances
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Post Balance Sheet Events
At 1 May 2025 H&H Van Hire Limited will transfer all of it's trade and assets into Commercial Vehicle Sales (Tottenham) Limited. Commericial Vehicle Sales (Tottenham) Limited are a related party. H&H Van Hire Limited will retain the lease commitments after 1 May 2025.
12. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 33.1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with entities which are wholly owned within the group that the Company belongs to. 
13. Ultimate Controlling Party
The company's ultimate controlling party is Commercial Vehicle Sales (Tottenham) Limited by virtue of his ownership of 100% of the issued share capital in the company.
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