Company registration number 07329298 (England and Wales)
H C HOLDINGS (SOUTHAMPTON) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
H C HOLDINGS (SOUTHAMPTON) LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditor's report
5 - 7
Group statement of comprehensive income
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Company statement of cash flows
14
Notes to the financial statements
15 - 29
H C HOLDINGS (SOUTHAMPTON) LIMITED
COMPANY INFORMATION
Directors
D A Hobbs
C D Hobbs
Secretary
D A Hobbs
Company number
07329298
Registered office
Third Floor, Gateway House
Tollgate
Chandlers Ford
Hampshire
United Kingdom
SO53 3TG
Auditor
Azets Audit Services
Third Floor, Gateway House
Tollgate
Chandlers Ford
Hampshire
United Kingdom
SO53 3TG
H C HOLDINGS (SOUTHAMPTON) LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The directors present the ir strategic report for the year ended 31 July 2025.

Principal activity

The company's principal activity is that of the holding company for the group, the principal activity of which is printing. There has not been any change in the year under review and the directors are not aware, at the date of this report, of any likely major change in the company's or group's activities in the current year.

Overall Strategy

The group's overall strategy is to maintain and grow a high quality printing business delivering high value to its customers, employees and shareholders. This is achieved by:

- Delivering professional services to our customers.

- Combining tradition and technology in order to achieve excellence.

- Establishing close working relationships with both customers and suppliers to ensure that we are fully aware of the individual requirements of all.

- Recruiting and training appropriate staff at all levels to enable them to fulfil their potential to the maximum and thus provide both job satisfaction and fair financial reward.

Fair review of the business

Sales for the year decreased by £45,143 (0.39%) to £11,675,088 (£11,720,241 in 2024). Gross profit decreased by £314,239 to £1,868,165 (£2,182,404 in 2024). Profit before tax decreased to £141,400 (£480,113 in 2024).

The group invested a further £1,060,345 in new plant during the year, bringing the cost of the group's investment in capital equipment to £18,600,589. Profit after tax decreased to £98,297 (£362,061 in 2024). The directors believe that ultimately the group's policy of continued investment in new technology is essential for continuing success in the industry, but given the ongoing economic uncertainties brought about by the war in Ukraine on the global economy, they continue to monitor and amend capital expenditure programmes as necessary.

There were no significant events after the balance sheet date.

Principal risks

As a holding company, the principal risks are in relation to the performance of its subsidiary undertaking.

Market: Competition from key competitors and pressure on margins.

The group endeavours to ameliorate this risk by continuing to explore alternative markets, adding value to its services, providing fast response times and maintaining strong relationships with its customers.

IT Systems: Sufficiently rapid access to and accuracy of data; cyber security.

The group continues to attach great importance to its IT systems and their regular upgrading with direct participation at board level.

Reputation: Quality of products and services; information security.

The group places great emphasis on security awareness, particularly at mid and high management levels.

Credit and cash flow:

The group ensures that appropriate due diligence is carried out on new customers and maintains a strong emphasis on the management of good credit control overall.

Interest rates: Exposure to cash flow interest rate risk.

The group traditionally has ensured that it has no requirement for any significant borrowings and thus has no significant exposure to interest rate risk.

Liquidity: Exposure to inadequate cash flows.

The combined availability of bank balances and continued strong positive cash flows prevents any significant exposure to liquidity risk.

H C HOLDINGS (SOUTHAMPTON) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Monitoring performance

The group monitors its performance using the following key performance indicators:

| 2025 | 2024
Turnover | £11,675,088 | £11,720,241
Gross Profit Margin | 16.00% | 18.62%
Profit before tax | £141,400 | £480,113
Liquidity: current assets to current liabilities | 3.65 times | 3.02 times
Return on capital employed | 0.72% | 3.16%

Other information and explanations

Employee involvement

Details of the number of employees and related costs are shown in note 7 to the financial statements.

Environmental matters

The group recognises the importance of its environmental responsibilities, monitors its impact on the environment, and designs and implements policies to reduce any damage that might be caused by the group's activities. The group has accreditation under the Forestry Stewardship Council's Chain of Custody Standard and the Environmental Standard ISO 14001. The group has been awarded the Platinum Medal for sustainability by Ecovadis, putting the group within the top 1% of the 100,000 plus companies assessed by Ecovadis globally.

Approved by the Board and signed on its behalf by:

D A Hobbs
Director
24 March 2026
H C HOLDINGS (SOUTHAMPTON) LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 July 2025.

Results and dividends

The results for the year are set out on page 8. A summary of the group's results for the year are set out in the review of the business section of the Strategic Report. Profit after tax was £98,297 (2024 - £362,061).

Ordinary dividends were paid amounting to £250,112 (2024 - £225,079). The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

D A Hobbs
C D Hobbs

Strategic Report

In accordance with the Companies Act the Strategic Report on pages 1 to 2 provides a fair review of the group's business and description of the principal risks and uncertainties facing the group. It also contains information on the group's performance and strategy.

Statement of directors' responsibilities

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

H C HOLDINGS (SOUTHAMPTON) LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
Donations

During the year the group made charitable donations of £6,759 (2024 - £12,024). There were no political contributions.

On behalf of the board
D A Hobbs
Director
24 March 2026
H C HOLDINGS (SOUTHAMPTON) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF H C HOLDINGS (SOUTHAMPTON) LIMITED
- 5 -
Opinion

We have audited the financial statements of HC Holdings (Southampton) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 July 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 July 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

H C HOLDINGS (SOUTHAMPTON) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF H C HOLDINGS (SOUTHAMPTON) LIMITED
- 6 -
Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report and the directors' r eport.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

H C HOLDINGS (SOUTHAMPTON) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF H C HOLDINGS (SOUTHAMPTON) LIMITED
- 7 -

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

- Reviewing minutes of meetings of those charged with governance.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Wesley FCA (Senior Statutory Auditor)
For and on behalf of Azets Audit Services, Statutory Auditor
Chartered Accountants
Third Floor, Gateway House
Tollgate
Chandlers Ford
Hampshire
SO53 3TG
24 March 2026
H C HOLDINGS (SOUTHAMPTON) LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
11,675,088
11,720,241
Cost of sales
(9,806,923)
(9,537,837)
Gross profit
1,868,165
2,182,404
Distribution costs
(212,634)
(226,757)
Administrative expenses
(1,595,520)
(1,532,000)
Other operating income
35,742
-
0
Operating profit
4
95,753
423,647
Interest receivable and similar income
8
45,647
56,466
Profit before taxation
141,400
480,113
Tax on profit
9
(43,103)
(118,052)
Profit for the financial year
98,297
362,061
Profit for the financial year is all attributable to the owners of the parent company.
Total comprehensive income for the year is all attributable to the owners of the parent company.
H C HOLDINGS (SOUTHAMPTON) LIMITED
GROUP BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
10
7,400
7,400
Tangible assets
11
10,279,422
9,742,765
10,286,822
9,750,165
Current assets
Stocks
14
497,212
804,043
Debtors
15
1,693,543
1,957,567
Investments
16
24,000
24,000
Cash at bank and in hand
1,942,698
2,689,579
4,157,453
5,475,189
Creditors: amounts falling due within one year
17
(1,139,782)
(1,812,149)
Net current assets
3,017,671
3,663,040
Total assets less current liabilities
13,304,493
13,413,205
Provisions for liabilities
Deferred tax liability
18
1,666,467
1,623,364
(1,666,467)
(1,623,364)
Net assets
11,638,026
11,789,841
Capital and reserves
Called up share capital
20
10,790
10,790
Non-distributable profit and loss reserves
2,060,929
2,060,929
Capital redemption reserve
6,100
6,100
Distributable profit and loss reserves
9,560,207
9,712,022
Total equity
11,638,026
11,789,841
The financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
24 March 2026
D A Hobbs
Director
H C HOLDINGS (SOUTHAMPTON) LIMITED
COMPANY BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
6,553,901
6,553,901
Investments
12
4,715,468
4,715,468
11,269,369
11,269,369
Current assets
Debtors
15
2,234
2,431
Investments
16
24,000
24,000
Cash at bank and in hand
103,840
292,443
130,074
318,874
Creditors: amounts falling due within one year
17
(323,295)
(263,117)
Net current (liabilities)/assets
(193,221)
55,757
Total assets less current liabilities
11,076,148
11,325,126
Provisions for liabilities
Deferred tax liability
18
1,019,135
1,018,851
(1,019,135)
(1,018,851)
Net assets
10,057,013
10,306,275
Capital and reserves
Called up share capital
20
10,790
10,790
Non-distributable profit and loss reserves
2,060,929
2,060,929
Capital redemption reserve
6,100
6,100
Distributable profit and loss reserves
7,979,194
8,228,456
Total equity
10,057,013
10,306,275

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £850 (2024 - £2,072,656 profit).

The financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
24 March 2026
D A Hobbs
Director
Company Registration No. 07329298
H C HOLDINGS (SOUTHAMPTON) LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 11 -
Share capital
Non-distributable profit and loss reserves
Capital redemption reserve
Distributable profit and loss reserve
Total
Notes
£
£
£
£
£
Balance at 1 August 2023
10,790
2,060,929
6,100
9,575,040
11,652,859
Year ended 31 July 2024:
Profit and total comprehensive income for the year
-
-
-
362,061
362,061
Dividends
-
-
-
(225,079)
(225,079)
Balance at 31 July 2024
10,790
2,060,929
6,100
9,712,022
11,789,841
Year ended 31 July 2025:
Profit and total comprehensive income for the year
-
-
-
98,297
98,297
Dividends
-
-
-
(250,112)
(250,112)
Balance at 31 July 2025
10,790
2,060,929
6,100
9,560,207
11,638,026
H C HOLDINGS (SOUTHAMPTON) LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 12 -
Share capital
Non-distributable profit and loss reserves
Capital redemption reserve
Distributable profit and loss reserve
Total
Notes
£
£
£
£
£
Balance at 1 August 2023
10,790
2,060,929
6,100
6,380,879
8,458,698
Year ended 31 July 2024:
Profit and total comprehensive income for the year
-
-
-
2,072,656
2,072,656
Dividends
-
-
-
(225,079)
(225,079)
Balance at 31 July 2024
10,790
2,060,929
6,100
8,228,456
10,306,275
Year ended 31 July 2025:
Profit and total comprehensive income for the year
-
-
-
850
850
Dividends
-
-
-
(250,112)
(250,112)
Balance at 31 July 2025
10,790
2,060,929
6,100
7,979,194
10,057,013
H C HOLDINGS (SOUTHAMPTON) LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
26
567,880
1,561,889
Income taxes paid
(78,098)
(3,337)
Net cash inflow from operating activities
489,782
1,558,552
Investing activities
Purchase of tangible fixed assets
(1,060,345)
(606,794)
Proceeds from disposal of tangible fixed assets
28,147
11,791
Interest received
45,647
56,466
Net cash used in investing activities
(986,551)
(538,537)
Financing activities
Dividends paid to equity shareholders
(250,112)
(225,079)
Net cash used in financing activities
(250,112)
(225,079)
Net (decrease)/increase in cash and cash equivalents
(746,881)
794,936
Cash and cash equivalents at beginning of year
2,689,579
1,894,643
Cash and cash equivalents at end of year
1,942,698
2,689,579
H C HOLDINGS (SOUTHAMPTON) LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
27
84,523
179,380
Income taxes paid
(23,734)
(3,337)
Net cash inflow from operating activities
60,789
176,043
Investing activities
Interest received
720
1,020
Net cash generated from investing activities
720
1,020
Financing activities
Dividends paid to equity shareholders
(250,112)
(225,079)
Net cash used in financing activities
(250,112)
(225,079)
Net decrease in cash and cash equivalents
(188,603)
(48,016)
Cash and cash equivalents at beginning of year
292,443
340,459
Cash and cash equivalents at end of year
103,840
292,443
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 15 -
1
Accounting policies
Company information

H C Holdings (Southampton) Limited ("the company") is a private company limited by shares and incorporated in England and Wales. The registered office is:

Third Floor, Gateway House

Tollgate

Chandlers Ford

Hampshire

United Kingdom

SO53 3TG

The principal place of business is:

Brunel Road

Totton

Hampshire

SO40 3WX

The group consists of H C Holdings (Southampton) Limited and its subsidiary.

1.1
Accounting convention

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.

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 £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

1.2
Basis of consolidation

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination.

The consolidated financial statements incorporate those of H C Holdings (Southampton) Limited and its subsidiary (ie an entity that the g roup controls through its power to govern the financial and operating policies so as to obtain economic benefits).

All financial statements are made up to 31 July 2025. Where necessary, adjustments are made to the financial statements of the subsidiary to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

1.3
Going concern

At the time of approving the financial statements, the directors confirm that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 16 -
1.4
Turnover

Turnover is recognised a s the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The Group recognises revenue when goods are dispatched and title has been transferred to the customer. The parent company recognises revenue on a periodic basis from the provision of property to its subsidiary and from management's services.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

No amortisation expense is incurred on domain names. The directors consider that the market value of these assets are greater than cost and thus their amortisation is insignificant. Any permanent diminution in the value of the domain names is recognised in profit or loss as appropriate.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 - 10 years straight line
Fixtures and fittings
7 years straight line
Motor vehicles
4 years straight line

Freehold land and buildings are held under the historical cost model in line with amendments made to FRS102 resulting from the Triennial Review 2017. Residual value is reviewed at each financial year end and if the same, or greater than book value, then there is no depreciable amount. Consequently, no depreciation has been recognised in the year under review.

1.7
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment.

I n the parent company financial statements, investments in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

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

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 17 -
1.8
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

1.11
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest m ethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 18 -

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through and , are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in or .

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in or .

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.12
Equity instruments

Equity instruments issued by the group 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 group.

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 19 -
1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 20 -
2
Judgements and key sources of estimation uncertainty

Judgements

In preparing these financial statements, the directors have made the following judgements:

Impairment of fixed assets

Determine whether there are any indications of impairment of the group's tangible fixed assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year are detailed below:

Depreciation and residual values of fixed assets

Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and project disposal values.

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 21 -
3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sales of goods and services
11,675,088
11,720,241

All turnover has been generated within the United Kingdom.

2025
2024
£
£
Other revenue
Interest income
45,647
56,466
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Exchange gains
(35,535)
(57,972)
Depreciation of owned tangible fixed assets
488,967
570,517
Loss/(profit) on disposal of tangible fixed assets
6,574
(3,308)
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
3,500
4,425
Audit of the financial statements of the company's subsidiaries
12,700
13,000
16,200
17,425
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
93,375
103,588
Company pension contributions to defined contribution schemes
30,000
30,000
123,375
133,588

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2024 - 2).

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 22 -
7
Employees

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

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Production
95
98
-
-
Adminstration and Support
24
24
-
-
Directors
3
3
2
2
Total
122
125
2
2

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
3,903,784
3,880,387
15,760
31,152
Social security costs
391,190
348,397
1,241
3,981
Pension costs
289,139
279,206
30,000
30,000
4,584,113
4,507,990
47,001
65,133
8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
44,927
55,446
Other interest income
720
1,020
Total income
45,647
56,466
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
78,098
Deferred tax
Origination and reversal of timing differences
36,649
39,954
Adjustment in respect of prior periods
6,454
-
0
Total deferred tax
43,103
39,954
Total tax charge
43,103
118,052
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
9
Taxation
(Continued)
- 23 -

Reconciliation of the charge for the year with tax at the standard rate on the profit before tax as shown in the group statement of comprehensive income:

2025
2024
£
£
Profit before taxation
141,400
480,113
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
35,350
120,028
Tax effect of expenses that are not deductible in determining taxable profit
1,299
3,060
Deferred tax adjustments in respect of prior years
6,454
-
0
Tax at marginal rate
-
0
(426)
Deferred tax at different tax rate
-
0
(4,610)
Taxation charge
43,103
118,052

The group has carried forward tax losses of £489,419 (2024 - £nil) available for use against future trading profits.

10
Intangible fixed assets
Group
Domain name
£
Cost
At 1 August 2024 and 31 July 2025
7,400
Amortisation and impairment
At 1 August 2024 and 31 July 2025
-
0
Carrying amount
At 31 July 2025
7,400
At 31 July 2024
7,400
The company had no intangible fixed assets at 31 July 2025 or 31 July 2024.
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 24 -
11
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
6,553,901
10,544,682
936,781
40,383
18,075,747
Additions
-
0
1,022,179
38,166
-
0
1,060,345
Disposals
-
0
(535,503)
-
0
-
0
(535,503)
At 31 July 2025
6,553,901
11,031,358
974,947
40,383
18,600,589
Depreciation and impairment
At 1 August 2024
-
0
7,689,140
614,000
29,842
8,332,982
Depreciation charged in the year
-
0
409,461
76,659
2,847
488,967
Eliminated in respect of disposals
-
0
(500,782)
-
0
-
0
(500,782)
At 31 July 2025
-
0
7,597,819
690,659
32,689
8,321,167
Carrying amount
At 31 July 2025
6,553,901
3,433,539
284,288
7,694
10,279,422
At 31 July 2024
6,553,901
2,855,542
322,781
10,541
9,742,765
Company
Freehold land and buildings
£
Cost
At 1 August 2024 and 31 July 2025
6,553,901
Depreciation and impairment
At 1 August 2024 and 31 July 2025
-
0
Carrying amount
At 31 July 2025
6,553,901
At 31 July 2024
6,553,901

Change in estimate

During the year, the group reviewed the estimated useful lives of certain items of property, plant and equipment. As a result of this review, the estimated useful life of digital printing equipment was increased from 5 years to 7 years to better reflect the expected pattern of economic benefits derived from the asset.

This change has been accounted for as a change in accounting estimate in accordance with FRS 102 Section 10.16, and has been applied prospectively from 1 August 2024. The impact of this change on the current year’s depreciation expense is a decrease of £94,568. The net book value of the affected assets has increased by £94,568 at 31 July 2025, as a result of the reduced depreciation.

Management considers the revised estimate to be more representative of each asset’s actual usage and condition, supported by maintenance records and industry benchmarks.

H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 25 -
12
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
13
-
0
-
0
4,715,468
4,715,468
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024 and 31 July 2025
4,715,468
Carrying amount
At 31 July 2025
4,715,468
At 31 July 2024
4,715,468
13
Subsidiaries

Details of the company's subsidiary at 31 July 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Hobbs The Printers Limited
Brunel Road, Totton, Hampshire, SO40 3WX
Ordinary shares
100.00
14
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
337,965
401,946
-
-
Work in progress
159,247
402,097
-
-
497,212
804,043
-
-
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,055,945
1,081,711
-
0
-
0
Other debtors
145,708
466,701
2,234
2,431
Prepayments and accrued income
491,890
409,155
-
0
-
0
1,693,543
1,957,567
2,234
2,431
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 26 -
16
Current asset investments
Group
Company
2025
2024
2025
2024
£
£
£
£
Unlisted investments
24,000
24,000
24,000
24,000
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Trade creditors
794,864
1,327,485
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
286,829
209,132
Corporation tax payable
-
0
78,098
-
0
23,734
Other taxation and social security
85,709
63,644
-
-
Other creditors
12,521
2,697
-
0
-
0
Accruals and deferred income
246,688
340,225
36,466
30,251
1,139,782
1,812,149
323,295
263,117
18
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
1,104,804
941,496
Tax losses
(122,355)
-
Other expenditure
(1,414)
-
Retirement benefit obligations
(1,545)
(5,109)
Revaluation of property, plant and equipment
686,977
686,977
1,666,467
1,623,364
Liabilities
Liabilities
2025
2024
Company
£
£
Accelerated capital allowances
333,572
331,874
Other expenditure
(1,414)
-
Revaluation of property, plant and equipment
686,977
686,977
1,019,135
1,018,851
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
18
Deferred taxation
(Continued)
- 27 -
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 August 2024
1,623,364
1,018,851
Charge to profit or loss
43,103
284
Liability at 31 July 2025
1,666,467
1,019,135

The deferred tax balances relating to tax losses, other expenditure and retirement benefit obligations are expected to reverse within 12 months. The deferred tax balances relating to capital allowances and the revaluation of property are expected to reverse after 12 months.

19
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
289,139
279,206

The group operates a number of defined contribution pension schemes for all qualifying employees. The assets of the schemes are held separately from those of the group in independently administered funds.

20
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10,790
10,790
10,790
10,790
21
Financial commitments, guarantees and contingent liabilities

H C Holdings (Southampton) Limited and Hobbs The Printers Limited have a group registration for Value Added Tax. The company therefore has a contingent liability in respect of amounts due to H M Revenue & Customs by its subsidiary undertaking. As at the balance sheet date, the amount due in respect of the contingent liability was £nil (2024 - £nil).

22
Capital commitments

At the year end, the group had a capital commitment to purchase plant and machinery for £93,783 (2024-£673,672) included within other debtors is £93,783 (2024 - £226,701) in respect of this capital commitment.

24
Dividends

Dividends totalling £250,112 (2024 - £225,079) were paid in the year in respect of shares held by the company's shareholders.

25
Controlling party
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
25
Controlling party
(Continued)
- 28 -

The ultimate controlling party is the D A Hobbs 2023 Settlement trust.

26
Cash generated from group operations
2025
2024
£
£
Profit after taxation
98,297
362,061
Adjustments for:
Taxation charged
43,103
118,052
Investment income
(45,647)
(56,466)
Loss/(gain) on disposal of tangible fixed assets
6,574
(3,308)
Depreciation and impairment of tangible fixed assets
488,967
570,517
Movements in working capital:
Decrease in stocks
306,831
105,717
Decrease in debtors
264,024
81,023
(Decrease)/increase in creditors
(594,269)
384,293
Cash generated from operations
567,880
1,561,889
27
Cash generated from operations - company
2025
2024
£
£
Profit for the year after tax
850
2,072,656
Adjustments for:
Taxation charged
284
25,557
Investment income
(1,020)
(1,020)
Movements in working capital:
Decrease in debtors
197
2,502
Increase/(decrease) in creditors
83,912
(1,920,315)
Cash generated from operations
84,223
179,380
28
Analysis of changes in net funds - group
1 August 2024
Cash flows
31 July 2025
£
£
£
Cash at bank and in hand
2,689,579
(746,881)
1,942,698
H C HOLDINGS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 29 -
29
Analysis of changes in net funds - company
1 August 2024
Cash flows
31 July 2025
£
£
£
Cash at bank and in hand
292,443
(188,603)
103,840
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