Company registration number 05524516 (England and Wales)
HALL GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
HALL GROUP LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,125
2,834
Investment property
4
1,528,980
1,528,980
Investments
5
1,002
1,002
1,532,107
1,532,816
Current assets
Debtors
7
454,097
487,064
Cash at bank and in hand
13,579
103,834
467,676
590,898
Creditors: amounts falling due within one year
8
(649,589)
(757,032)
Net current liabilities
(181,913)
(166,134)
Total assets less current liabilities
1,350,194
1,366,682
Creditors: amounts falling due after more than one year
9
(273,607)
(331,332)
Deferred tax liability
Deferred tax liability
49,873
49,605
(49,873)
(49,605)
Net assets
1,026,714
985,745
Capital and reserves
Called up share capital
10
1
1
Fair value reserve
11
318,505
318,505
Distributable profit and loss reserves
708,208
667,239
Total equity
1,026,714
985,745
HALL GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

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

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

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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 January 2026 and are signed on its behalf by:
Mr P Hall
Mrs T Webb
Director
Director
Company registration number 05524516 (England and Wales)
HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Hall Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Office 2 Phoenix House, Tannery Yard, Witney Street, Burford, Oxfordshire, OX18 4DQ.

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 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, modified to to include investment properties at fair value. 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.

1.2
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.

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:

Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Investment properties

Investment property which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Property rented to a group entity is accounted for at fair value with changes in fair value recognised in profit or loss.

HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

1.6
Cash and cash equivalents

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

1.7
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, cash and bank balances and loans to fellow group companies, 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, 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.

HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.8
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.

1.9
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 company’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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. 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 when the company has 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.

1.10
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.

1.11
Retirement benefits

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

1.12
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
2
2
HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
37,750
Depreciation and impairment
At 1 August 2024
34,916
Depreciation charged in the year
709
At 31 July 2025
35,625
Carrying amount
At 31 July 2025
2,125
At 31 July 2024
2,834
4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
1,528,980

The investment property consists of Tannery Yard, Witney Street, Burford, Oxfordshire, OX18 4DQ. The fair value of the investment property has been arrived at by the directors, being their best estimate at the Balance Sheet date.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,002
1,002
HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
6
Subsidiaries

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

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Hall Construction Ltd
UK
Construction company
Ordinary shares
100.00
Hall Laundry Limited
UK
Laundry
Ordinary shares
100.00
Hall Developments Limited
UK
Property development
Ordinary shares
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Hall Construction Ltd
110,743
84,867
Hall Laundry Limited
(165,849)
0
94,125
Hall Developments Limited
1
18,416
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,651
7,968
Amounts owed by group undertakings
439,552
464,655
Other debtors
894
14,441
454,097
487,064
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
87,184
89,086
Trade creditors
5,103
2,294
Amounts owed to group undertakings
19,925
12,000
Corporation tax
-
0
7,367
Other taxation and social security
4,160
5,994
Other creditors
521,569
623,340
Accruals and deferred income
11,648
16,951
649,589
757,032
HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
8
Creditors: amounts falling due within one year
(Continued)
- 8 -

As at the year end £30,004 (2024 - £30,239) included within bank loans due within one year is a commercial mortgage and £48,846 (2024 - £48,846) is a business bank loan, both due to Barclays Bank Plc.

Barclays Bank Plc hold a fixed and floating charge over all property and assets held by Hall Group Limited, both present and future, including goodwill, book debts, uncalled capital, buildings, fixtures and plant and machinery.

As at the year end, £8,334 (2024 - £10,000) included within bank loans due within one year is a Coronavirus Bounce Back Loan, which is secured by the UK Government.

9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
273,607
331,332

As at the year end, £14,199 (2024- £39,471) included within bank loans due after more than one year is a commercial mortgage and £259,408 (2024 - £283,527) is a business bank loan, both due to Barclays Bank Plc.

Barclays Bank Plc hold a fixed and floating charge over all property and assets held by Hall Group Limited, both present and future, including goodwill, book debts, uncalled capital, buildings, fixtures and plant and machinery.

As at the year end, £nil (2024 - £8,333) included within bank loans due after more than one year is a Coronavirus Bounce Back Loan, which is secured by the UK Government.

10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
11
Fair value reserve
2025
2024
£
£
At the beginning and end of the year
318,505
318,505
12
Financial commitments, guarantees and contingent liabilities

A cross guarantee and debenture is held by Barclays Bank Plc between Hall Group Limited, Hall Construction Limited and Hall Laundry Services Limited covering the Group's banking facilities.

At the year end, £352,456 (2024 - £402,083) was due to Barclays Bank Plc from Hall Group Limited and it's subsidiaries.

HALL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
13
Related party transactions
Transactions with related parties

The following amounts were outstanding at the reporting end date:

Hall Laundry Services Limited is a wholly owned subsidiary of Hall Group Limited. At the year end, £439,552 (2024 - £418,478) due from Hall Laundry Services Limited is included within debtors falling due within one year. There is no fixed repayment date and no interest is being charged on this amount.

Hall Construction Limited is a wholly owned subsidiary of Hall Group Limited. At the year end, £18,724 due to Hall Construction Limited is included within creditors falling due within one year. There is no fixed repayment date and no interest is being charged on this amount. Last year, £46,176 was due from Hall Construction Limited and was included within debtors falling due within one year.

Hall Developments Limited is a wholly owned subsidiary of Hall Group Limited. At the year end, £1,201 (2024 - £12,000) due to Hall Developments Limited is included within creditors falling due within one year. There is no fixed repayment date and no interest is being charged on this amount.

At the year end, £519,568 (2024 - £621,340) was due to Mr P Hall (director) and is included within creditors falling due within one year. There is no fixed repayment date and no interest is being charged on this amount.

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