REGISTERED NUMBER: 13205635 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HALLWOOD INVESTMENTS LTD

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

Mr G Mahood

Ms D Mahood

REGISTERED OFFICE:

Hallwood Robin Hood Lane

Wrightington

Wigan

Greater Manchester

WN6 9QG

REGISTERED NUMBER:

13205635 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 April 2024 to the date of this report.

The beneficial interests of the directors holding office at 31 March 2025 in the shares of the company, according to the register of directors' interests, were as follows:

31.3.25

1.4.24

Ordinary shares of £1 each

Mr G Mahood

60

60

Ms D Mahood

60

60

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr G Mahood - Director

24 December 2025

FIXED ASSETS

Tangible assets

4

139

279

CURRENT ASSETS

Debtors

5

24,583

19,043

Cash at bank

29,886

107,116

54,469

126,159

CREDITORS

Amounts falling due within one year

6

(34,962

)

(105,125

)

NET CURRENT ASSETS

19,507

21,034

TOTAL ASSETS LESS CURRENT LIABILITIES

19,646

21,313

PROVISIONS FOR LIABILITIES

(26

)

(53

)

NET ASSETS

19,620

21,260

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

19,500

21,140

SHAREHOLDERS' FUNDS

19,620

21,260

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

Mr G Mahood - Director

1.	STATUTORY INFORMATION

Hallwood Investments Ltd 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.

Computer equipment

-

25% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

558

DEPRECIATION

At 1 April 2024

279

Charge for year

140

At 31 March 2025

419

NET BOOK VALUE

At 31 March 2025

139

At 31 March 2024

279

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

24,583

19,043

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

11,453

11,047

Other creditors

23,509

94,078

34,962

105,125

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr G Mahood

Balance outstanding at start of year

9,521

8,020

Amounts advanced

26,721

1,501

Amounts repaid

(23,750

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,492

9,521

Ms D Mahood

Balance outstanding at start of year

9,522

8,020

Amounts advanced

26,720

1,502

Amounts repaid

(23,750

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,492

9,522

The directors loan is repayable on demand and was repaid within 9 months of the year end. The directors loan is non-interest bearing.

8.	RELATED PARTY DISCLOSURES

At the year end included within other creditors is a loan from Mahood Marquees Limited. Outstanding amount at year end 2025 - £23,031 (2024 - £93,874). The Loan from mahood Marquees is interest bearing at a rate of 2% per year. Mahood Marquees Limited is a company in which Denise Mahood is a director and both Grahame and Denise Mahood are shareholders.Hallwood Investments Limited charged Mahood Marquees Limited during the year end 2025 for consultancy costs totalling £72,000 (2024 - £72,000).

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.