Company registration number 13152305 (England and Wales)
THE HIRA GROUP HOLDINGS COMPANY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 15 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
THE HIRA GROUP HOLDINGS COMPANY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
THE HIRA GROUP HOLDINGS COMPANY LTD
BALANCE SHEET
AS AT
15 APRIL 2025
15 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
1,010,000
1,010,000
Capital and reserves
Called up share capital
1,010,000
1,010,000

For the financial year ended 15 April 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 year in question in accordance with section 476.

The directors acknowledge their 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 directors of the company have 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 13 April 2026 and are signed on its behalf by:
N S Hira
Director
Company registration number 13152305 (England and Wales)
THE HIRA GROUP HOLDINGS COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 15 APRIL 2025
- 2 -
1
Accounting policies
Company information

The Hira Group Holdings Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Elizabeth House, 1 Elizabeth Street, Manchester, M8 8JJ.

1.1
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 £.

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

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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.

1.3
Financial instruments

The company 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 company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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 method 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.

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 company after deducting all of its liabilities.

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.

THE HIRA GROUP HOLDINGS COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 15 APRIL 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

3
Employees

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

2025
2024
Number
Number
Total
3
4
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,010,000
1,010,000
2025-04-15 2024-04-16 false false false 13 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M M Hira Mr N S Hira Mr S P N Hira N S Hira 13152305 2024-04-16 2025-04-15 13152305 2025-04-15 13152305 2024-04-15 13152305 core:ShareCapital 2025-04-15 13152305 core:ShareCapital 2024-04-15 13152305 bus:CompanySecretaryDirector1 2024-04-16 2025-04-15 13152305 2023-04-16 2024-04-15 13152305 bus:PrivateLimitedCompanyLtd 2024-04-16 2025-04-15 13152305 bus:SmallCompaniesRegimeForAccounts 2024-04-16 2025-04-15 13152305 bus:FRS102 2024-04-16 2025-04-15 13152305 bus:AuditExemptWithAccountantsReport 2024-04-16 2025-04-15 13152305 bus:Director1 2024-04-16 2025-04-15 13152305 bus:Director2 2024-04-16 2025-04-15 13152305 bus:Director3 2024-04-16 2025-04-15 13152305 bus:CompanySecretary1 2024-04-16 2025-04-15 13152305 bus:FullAccounts 2024-04-16 2025-04-15 xbrli:pure xbrli:shares iso4217:GBP