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REGISTERED NUMBER: 12043230 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

HT IOW Limited

HT IOW Limited (Registered number: 12043230)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

HT IOW Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr A J Bolger

| Mrs E Bolger

| Mr J Laurens

| REGISTERED OFFICE: | 6 St Georges Square

| Portsmouth

| Hampshire

| PO1 3EY

| REGISTERED NUMBER: | 12043230 (England and Wales)

HT IOW Limited (Registered number: 12043230)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 155,200 |  | 76,327 |  |

CURRENT ASSETS

Debtors | 5 | 563,581 |  | 531,339 |  |

Cash at bank | 143,776 |  | 46,793 |  |

707,357 |  | 578,132 |  |

CREDITORS

Amounts falling due within one year | 6 | 224,527 |  | 205,944 |  |

NET CURRENT ASSETS | 482,830 |  | 372,188 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 638,030 |  | 448,515 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 185,282 |  | 101,184 |  |

NET ASSETS | 452,748 |  | 347,331 |  |

CAPITAL AND RESERVES

Called up share capital | 104 |  | 104 |  |

Retained earnings | 452,644 |  | 347,227 |  |

452,748 |  | 347,331 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 January 2026 and were signed on its behalf by:

Mr A J Bolger - Director

HT IOW Limited (Registered number: 12043230)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| HT IOW 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents the amount derived from ordinary activities, stated after discounts, value added tax and any other sales taxes, where applicable. Turnover is the value of work performed during the year with respect to services.

| Tangible fixed assets

| Items or property, plant and equipment are stated at cost of acquisition less accumulated depreciation.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. The estimated useful lives range as follows:

| Fixtures & Fittings - 25% on straight line method.

| Computer Equipment - 25% on straight line method.

| Motor Vehicles - 25% on straight line method.

| The gain or loss arising from the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently measured at amortised cost using the effective interest

| method. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

HT IOW Limited (Registered number: 12043230)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the Financial Statements and their inclusion in tax assessments.

| 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Going concern

| The directors have taken consideration of the impact of COVID-19 on the business and the withdrawal of the United Kingdom from the European Union.

| The directors note that the Company is trading adequately and has sufficiently working capital and other finance available to continue trading for a period of not less than 12 months from the date of signing these financial statements. There are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 9 ).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 131,621 |  |

| Additions | 151,411 |  |

| Disposals | (72,829 | ) |

| At 30 April 2025 | 210,203 |  |

| DEPRECIATION

| At 1 May 2024 | 55,294 |  |

| Charge for year | 33,407 |  |

| Eliminated on disposal | (33,698 | ) |

| At 30 April 2025 | 55,003 |  |

| NET BOOK VALUE

| At 30 April 2025 | 155,200 |  |

| At 30 April 2024 | 76,327 |  |

HT IOW Limited (Registered number: 12043230)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 265,482 |  | 448,208 |  |

| Amounts owed by group undertakings | 205,090 |  | 12,789 |  |

| Other debtors | 93,009 |  | 70,342 |  |

563,581 |  | 531,339 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 40,323 |  | 7,030 |  |

| Hire purchase contracts | 40,356 |  | 20,020 |  |

| Taxation and social security | 141,778 |  | 178,894 |  |

| Other creditors | 2,070 |  | - |  |

224,527 |  | 205,944 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | 84,586 |  | 34,541 |  |

| Hire purchase contracts | 100,696 |  | 66,643 |  |

185,282 |  | 101,184 |  |

8. | RELATED PARTY DISCLOSURES

| The Company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 - Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | POST BALANCE SHEET EVENTS

| There are no reportable events between the date of the Financial Statements and the date of the signing these Financial Statements.