REGISTERED NUMBER: 11855734 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

H M SOX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H S Mokha

K Mokha

SECRETARY:

K Mokha

REGISTERED OFFICE:

Hamilton Office Park

31 High View Close

Leicester

Leicestershire

LE4 9LJ

REGISTERED NUMBER:

11855734 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

73,455

115,262

CURRENT ASSETS

Stocks

-

15,500

Debtors

5

473,632

247,503

Cash at bank

97,415

133,895

571,047

396,898

CREDITORS

Amounts falling due within one year

6

347,069

227,201

NET CURRENT ASSETS

223,978

169,697

TOTAL ASSETS LESS CURRENT LIABILITIES

297,433

284,959

CREDITORS

Amounts falling due after more than one year

7

(70,290

)

(111,178

)

PROVISIONS FOR LIABILITIES

(18,364

)

(21,900

)

NET ASSETS

208,779

151,881

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

208,679

151,781

208,779

151,881

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

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

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 15 December 2025 and were signed on its behalf by:

H S Mokha - Director

1.	STATUTORY INFORMATION

H M Sox 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

-

10% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

26,626

18,765

185,051

230,442

Disposals

(4,626

)

(3,044

)

-

(7,670

)

At 31 March 2025

22,000

15,721

185,051

222,772

DEPRECIATION

At 1 April 2024

25,792

9,966

79,422

115,180

Charge for year

456

2,728

37,010

40,194

Eliminated on disposal

(4,248

)

(1,809

)

-

(6,057

)

At 31 March 2025

22,000

10,885

116,432

149,317

NET BOOK VALUE

At 31 March 2025

-

4,836

68,619

73,455

At 31 March 2024

834

8,799

105,629

115,262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,127

22,581

Amounts owed by associates

403,000

205,080

Other debtors

38,505

19,842

473,632

247,503

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

10,000

10,000

Hire purchase contracts

28,164

22,715

Trade creditors

132,673

135,247

Taxation and social security

69,989

47,127

Other creditors

106,243

12,112

347,069

227,201

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

1,667

11,667

Hire purchase contracts

68,623

99,511

70,290

111,178

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Other loans

100,000

-

110,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,667

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,667

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

96,787

122,226

10.	RELATED PARTY DISCLOSURES

Included within other debtors is a director's loan of £38,270 (2024: £19,499).

Included within other debtors is a balance owed by an associated company of £403,000 (2024: £205,080).