Company registration number 14741968 (England and Wales)
HIVE ASSETS HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
HIVE ASSETS HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 4
HIVE ASSETS HOLDINGS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
31 July 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Investments
5
100
100
Current assets
Debtors
6
100
100
Creditors: amounts falling due within one year
7
(440,000)
-
0
Net current (liabilities)/assets
(439,900)
100
Net (liabilities)/assets
(439,800)
200
Capital and reserves
Called up share capital
170
200
Capital redemption reserve
30
-
0
Profit and loss reserves
(440,000)
-
0
Total equity
(439,800)
200

For the financial period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 February 2026 and are signed on its behalf by:
Mr B J S Glyn-Jones
Director
Company registration number 14741968 (England and Wales)
HIVE ASSETS HOLDINGS LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JULY 2025
- 2 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 20 March 2023
-
0
-
0
-
0
-
Period ended 31 March 2024:
Profit and total comprehensive income
-
-
10,000
10,000
Issue of share capital
200
-
-
200
Dividends
-
-
(10,000)
(10,000)
Balance at 31 March 2024
200
-
0
-
0
200
Period ended 31 July 2025:
Profit and total comprehensive income
-
-
-
0
-
0
Own shares acquired
-
-
(440,000)
(440,000)
Redemption of shares
-
0
30
-
0
30
Reduction of shares
(30)
-
-
0
(30)
Balance at 31 July 2025
170
30
(440,000)
(439,800)
HIVE ASSETS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Hive Assets Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 94 The Street, Rustington, Littlehampton, West Sussex, United Kingdom, BN16 3NJ.

1.1
Reporting period

These financial statements have been prepared for the 16 month period ended 31 July 2025 to bring the year end in line with Group companies. Therefore the two periods are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Equity instruments

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

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

HIVE ASSETS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
1
2
4
Investment property
2025
£
Fair value
At 1 April 2024
-
0
Additions
440,000
Disposals
(440,000)
At 31 July 2025
-
0

During the year, two investment properties were transferred within the group and subsequently disposed of. Further details of this transaction is disclosed in Note 9 – Related Party Transactions.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
100
100
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
440,000
-
0
8
Related party transactions

During the year, investment propert y with a market value of £440,000 w as transferred from the company's subsidiary, Hive Assets Limited to the company. The properties were subsequently transferred from the company to Justin Gordon, a former director and shareholder of the company, at the same value as consideration for the buy back of his shares in the company.

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