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Registration number: 09091517

H Fox Associates Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

H Fox Associates Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 8

H Fox Associates Ltd

Company Information

Directors | MC Rowley DP Bassford R Godley JD Gregory

Registered office | 2a Commerce Square Nottingham NG1 1HS

Accountants | 9ine Chartered Accountants76 Bridgford Road West Bridgford Nottingham NG2 6AX

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
H Fox Associates Ltd
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H Fox Associates Ltd for the year ended 30 June 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of H Fox Associates Ltd, as a body, in accordance with the terms of our engagement letter dated 24 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of H Fox Associates Ltd and state those matters that we have agreed to state to the Board of Directors of H Fox Associates Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H Fox Associates Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that H Fox Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of H Fox Associates Ltd. You consider that H Fox Associates Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of H Fox Associates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
9ine
Chartered Accountants
76 Bridgford Road
West Bridgford
Nottingham
NG2 6AX

11 December 2025

H Fox Associates Ltd

(Registration number: 09091517)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,771 | 7,270
Current assets |  |  |
Debtors | 5 | 103,801 | 200,603
Cash at bank and in hand |  | 304,709 | 549,793
|  | 408,510 | 750,396
Creditors: Amounts falling due within one year | 6 | (36,568) | (121,734)
Net current assets |  | 371,942 | 628,662
Total assets less current liabilities |  | 375,713 | 635,932
Provisions for liabilities |  | (943) | (1,818)
Net assets |  | 374,770 | 634,114
Capital and reserves |  |  |
Called up share capital |  | 14,063 | 13,763
Share premium reserve |  | 14,476 | 12,987
Retained earnings |  | 346,231 | 607,364
Shareholders' funds |  | 374,770 | 634,114

H Fox Associates Ltd

(Registration number: 09091517)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:

.........................................

JD Gregory
Director

H Fox Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2a Commerce Square
Nottingham
NG1 1HS

These financial statements were authorised for issue by the Board on 11 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

H Fox Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold land and buildings | 20% straight line
Furniture, fittings and equipment | 25% straight line
Other property, plant and equipment | 25% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Other intangible assets | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

H Fox Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 7).

H Fox Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Leasehold land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 55,159 | 37,310 | 92,469
At 30 June 2025 | 55,159 | 37,310 | 92,469
Depreciation
At 1 July 2024 | 54,676 | 30,523 | 85,199
Charge for the year | 121 | 3,378 | 3,499
At 30 June 2025 | 54,797 | 33,901 | 88,698
Carrying amount
At 30 June 2025 | 362 | 3,409 | 3,771
At 30 June 2024 | 483 | 6,787 | 7,270

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 46,263 | 103,470
Prepayments | 17,730 | 19,237
Other debtors | 39,808 | 77,896
| 103,801 | 200,603

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 461 | 334
Taxation and social security | 31,851 | 90,082
Accruals and deferred income | 2,471 | 4,250
Other creditors | 1,785 | 27,068
| 36,568 | 121,734