1 December 2023 v2025.82.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 14510917 2023-12-01 2024-11-30 14510917 2024-11-30 14510917 2023-11-30 14510917 core:WithinOneYear 2024-11-30 14510917 core:WithinOneYear 2023-11-30 14510917 core:AfterOneYear 2024-11-30 14510917 core:AfterOneYear 2023-11-30 14510917 core:ShareCapital 2024-11-30 14510917 core:ShareCapital 2023-11-30 14510917 core:RetainedEarningsAccumulatedLosses 2024-11-30 14510917 core:RetainedEarningsAccumulatedLosses 2023-11-30 14510917 bus:Director1 2023-12-01 2024-11-30 14510917 bus:RegisteredOffice 2023-12-01 2024-11-30 14510917 2022-12-01 2023-11-30 14510917 core:LandBuildings 2023-12-01 14510917 core:PlantMachinery 2023-12-01 14510917 2023-12-01 14510917 core:PlantMachinery 2023-12-01 2024-11-30 14510917 core:LandBuildings 2023-12-01 2024-11-30 14510917 core:LandBuildings 2024-11-30 14510917 core:PlantMachinery 2024-11-30 14510917 core:LandBuildings 2023-11-30 14510917 core:PlantMachinery 2023-11-30 14510917 1 2023-12-01 2024-11-30 14510917 countries:EnglandWales 2023-12-01 2024-11-30 14510917 bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14510917 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14510917 bus:SmallEntities 2023-12-01 2024-11-30 14510917 bus:FullAccounts 2023-12-01 2024-11-30
Company registration number:
14510917
Hsm A Holdings Ltd
Unaudited Filleted Financial Statements for the year ended
30 November 2024
Hsm A Holdings Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Hsm A Holdings Ltd
Year ended
30 November 2024
As described on the statement of financial position, the Board of Directors of
Hsm A Holdings Ltd
are responsible for the preparation of the
financial statements
for the year ended
30 November 2024
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
MCas Accounting & Tax Services
63-66 Hatton Garden
London
EC1N 8LE
United Kingdom
Hsm A Holdings Ltd
Statement of Financial Position
30 November 2024

|  | 2024 | 2023
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 407,285 |  | 385,886 |
Current assets |  |  |  |  |
Debtors | 6 | 147,812 |  | 113,677 |
Cash at bank and in hand |  | 7,478 |  | 4,849 |
|  | 155,290 |  | 118,526 |
Creditors: amounts falling due within one year | 7 | 9,539 |  | (52,561 | )
Net current assets |  | 164,829 |  | 65,965 |
Total assets less current liabilities |  | 572,114 |  | 451,851 |
Creditors: amounts falling due after more than one year | 8 | (606,573 | ) | (520,862 | )
Net liabilities |  | (34,459 | ) | (69,011 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 1 |
Profit and loss account |  | (34,559 | ) | (69,012 | )
Shareholders deficit |  | (34,459 | ) | (69,011 | )

For the year ending
30 November 2024
, 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
15 December 2025
, and are signed on behalf of the board by:

H Mahmmoud
Director

Company registration number:
14510917
Hsm A Holdings Ltd
Notes to the Financial Statements
Year ended
30 November 2024

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
384 Malden Road
,
Worcester Park
,
KT4 7NL
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Tangible assets

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:
Land & Building leasehold 20%
Motor Vehicles 33.33%
Plant & Machinery 33.33%
Computer Equipment 33.33%

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## 4 Average number of employees

The average number of persons employed by the company during the year was
30
(2023:
3
).

## 5 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 December 2023 | 278,799 |  | 120,909 |  | 399,708 |
Additions | - |  | 66,758 |  | 66,758 |
Other movements | 28,945 |  | - |  | 28,945 |
At 30 November 2024 | 307,744 |  | 187,667 |  | 495,411 |
Depreciation |  |  |  |  |  |
At 1 December 2023 | 12,635 |  | 1,187 |  | 13,822 |
Charge | - |  | 17,622 |  | 17,622 |
Other movements | 56,682 |  | - |  | 56,682 |
At 30 November 2024 | 69,317 |  | 18,809 |  | 88,126 |
Carrying amount |  |  |  |  |  |
At 30 November 2024 | 238,427 |  | 168,858 |  | 407,285 |
At 30 November 2023 | 266,164 |  | 119,722 |  | 385,886 |

## 6 Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Other debtors | 147,812 |  | 113,677 |

## 7 Creditors: amounts falling due within one year

| 2024 | 2023
--- | --- | ---
| £ | £
Taxation and social security | (21,925 | ) | 49,561 |
Other creditors | 12,386 |  | 3,000 |
| (9,539 | ) | 52,561 |

## 8 Creditors: amounts falling due after more than one year

| 2024 | 2023
--- | --- | ---
| £ | £
Other creditors | 606,573 |  | 520,862 |