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Registration number: 16218765

H&W Acquisitions Ltd
Annual Report and Unaudited Financial Statements
for the Period from 30 January 2025 to 31 January 2026

H&W Acquisitions Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 10
iXBRL Detailed Profit and Loss Account | 11

H&W Acquisitions Ltd

Company Information

Directors | Mr Ellis Harper Mr Joshua White

Registered office | Suite Ra01 195-197 Wood Street London E17 3NU

Accountants | Delphi Accounting Ltd Chartered Tax Advisor3 The Office Village Roman Way Bath Business Park Peasedown St John Bath BA2 8SG

H&W Acquisitions Ltd

Directors' Report for the Period from 30 January 2025 to 31 January 2026

The directors present their report and the financial statements for the period from 30 January 2025 to 31 January 2026.

Incorporation

The company was incorporated on 30 January 2025.

Directors of the company

The directors who held office during the period were as follows:

Mr Ellis Harper (appointed 30 January 2025)

Mr Joshua White (appointed 30 January 2025)

Principal activity

The principal activity of the company is Buying and Selling own real estate

Small companies provision statement

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

Approved and authorised by the Board on 30 March 2026 and signed on its behalf by:

......................................... Mr Joshua White Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
H&W Acquisitions Ltd
for the Period Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H&W Acquisitions Ltd for the period ended 31 January 2026 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of H&W Acquisitions Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of H&W Acquisitions Ltd and state those matters that we have agreed to state to the Board of Directors of H&W Acquisitions Ltd, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H&W Acquisitions Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that H&W Acquisitions 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&W Acquisitions Ltd. You consider that H&W Acquisitions Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of H&W Acquisitions 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.

......................................
Delphi Accounting Ltd
Chartered Tax Advisor
3 The Office Village
Roman Way
Bath Business Park
Peasedown St John
Bath
BA2 8SG

30 March 2026

H&W Acquisitions Ltd

Profit and Loss Account for the Period from 30 January 2025 to 31 January 2026

| Note | 2026 £
Turnover |  | 1,680
Cost of sales |  | (659)
Gross profit |  | 1,021
Administrative expenses |  | (2,312)
Operating loss |  | (1,291)
Gain on financial assets at fair value through profit and loss |  | 41,021
Interest payable and similar expenses |  | (3,156)
|  | 37,865
Profit before tax |  | 36,574
Tax on profit |  | (6,949)
Profit for the financial period |  | 29,625

The above results were derived from continuing operations.

H&W Acquisitions Ltd

(Registration number: 16218765)
Balance Sheet as at 31 January 2026

| Note | 2026 £
Fixed assets |  |
Investment property | 4 | 200,000
Current assets |  |
Debtors | 5 | 4,515
Cash at bank and in hand |  | 86
|  | 4,601
Creditors: Amounts falling due within one year | 6 | (99,253)
Net current liabilities |  | (94,652)
Total assets less current liabilities |  | 105,348
Creditors: Amounts falling due after more than one year | 6 | (67,928)
Provisions for liabilities |  | (7,794)
Net assets |  | 29,626
Capital and reserves |  |
Called up share capital | 7 | 1
Other reserves |  | 33,227
Retained earnings |  | (3,602)
Shareholders' funds |  | 29,626

For the financial period ending 31 January 2026 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 period 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 30 March 2026 and signed on its behalf by:

......................................... Mr Joshua White Director

H&W Acquisitions Ltd

Statement of Changes in Equity for the Period from 30 January 2025 to 31 January 2026

| Share capital £ | Non-distributable reserve £ | Retained earnings £ | Total £
Profit for the period | - | - | 29,625 | 29,625
Other comprehensive income | - | - | (33,227) | (33,227)
Total comprehensive income | - | - | (3,602) | (3,602)
New share capital subscribed | 1 | - | - | 1
Transfers | - | 33,227 | - | 33,227
At 31 January 2026 | 1 | 33,227 | (3,602) | 29,626

H&W Acquisitions Ltd

Notes to the Unaudited Financial Statements for the Period from 30 January 2025 to 31 January 2026

1 | General information

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

The address of its registered office is:
Suite Ra01
195-197 Wood Street
London
E17 3NU

These financial statements were authorised for issue by the Board on 30 March 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tax

The tax expense for the period comprises 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.

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.

H&W Acquisitions Ltd

Notes to the Unaudited Financial Statements for the Period from 30 January 2025 to 31 January 2026

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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 merchandise sold or 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.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

H&W Acquisitions Ltd

Notes to the Unaudited Financial Statements for the Period from 30 January 2025 to 31 January 2026

4 | Investment properties

| 2026 £
Additions | 158,979
Fair value adjustments | 41,021
At 31 January | 200,000

The company's investment property portfolio was valued on an open market basis on 9th January 2026 by a professional valuer.
If investment properties had not been revalued they would have been included at their original cost of £158,979.
A provision has been made for deferred tax on gains recognised on revaluing the investment properties to their fair values. At present there is a deferred tax liability of £7,794.

5 | Debtors

Current | 2026 £
Prepayments | 3,670
Other debtors | 845
| 4,515

H&W Acquisitions Ltd

Notes to the Unaudited Financial Statements for the Period from 30 January 2025 to 31 January 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £
Due within one year |
Accruals and deferred income | 1,820
Other creditors | 97,433
| 99,253

Creditors: amounts falling due after more than one year

| Note | 2026 £
Due after one year |  |
Loans and borrowings | 9 | 67,928

7 | Share capital

Allotted, called up and fully paid shares

| 2026
| No. | £
Ordinary A Shares of £0.01 each | 50 | 1
Ordinary B Shares of £0.01 each | 50 | 1
| 100 | 1

8 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current period were as follows:

| Retained earnings £ | Total £
Surplus/deficit on property, plant and equipment revaluation | (33,227) | (33,227)

9 | Loans and borrowings

Non-current loans and borrowings

| 2026 £
Other borrowings | 67,928

H&W Acquisitions Ltd

iXBRL Detailed Profit and Loss Account for the Period from 30 January 2025 to 31 January 2026

| 2026 £
Turnover/revenue | 1,680
Cost of sales |
Purchase of raw materials and consumables | (600)
Insurance costs | (59)
Gross profit | 1,021
Distribution costs |
Administrative expenses |
Audit and accountancy other services | (600)
Travel and subsistence | (595)
Legal and professional costs | (60)
Other costs | (1,057)
Other operating income |
Other items |
Operating loss | (1,291)
Gain from fair value adjustment, investment property recognised in profit or loss | 41,021
Profit on ordinary activities before finance charges and interest | 39,730
Non-bank interest and similar charges | (3,156)
Profit on ordinary activities before taxation | 36,574
Tax on profit or loss on ordinary activities | (6,949)
Profit for the financial period | 29,625