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Registration number: 14102250

HNVG Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

HNVG Ltd

(Registration number: 14102250)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	2,647,850	2,803,570
Tangible assets	5	680,237	720,047
Other financial assets	6	10,000	10,000
		3,338,087	3,533,617
Current assets
Stocks		332,682	275,220
Debtors		1,268,576	1,220,903
Cash at bank and in hand		1,012,944	1,011,303
		2,614,202	2,507,426
Creditors: Amounts falling due within one year		(3,227,512)	(4,052,685)
Net current liabilities		(613,310)	(1,545,259)
Total assets less current liabilities		2,724,777	1,988,358
Creditors: Amounts falling due after more than one year		-	(5,028)
Provisions for liabilities		(59,062)	(52,543)
Net assets		2,665,715	1,930,787
Capital and reserves
Called up share capital		200	200
Profit and loss account		2,665,515	1,930,587
Total equity		2,665,715	1,930,787

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

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

HNVG Ltd

(Registration number: 14102250)
Abridged Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:
 

Mr G Jennings

Director

Mr S W Potter

Director

Mr S F Glanvill

Director

Mr T Righton

Director

Mrs S M N Cox

Director

Mr S T Baldwyn

Director

HNVG Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

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

The address of its registered office is:
White Hills Surgery
Sibford Road
Hook Norton
Banbury
Oxfordshire
OX15 5DG

These financial statements were authorised for issue by the Board on 24 April 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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.

Tax

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

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

Asset class	Depreciation method and rate
Leasehold improvements	Over the term of the lease
Fixtures and fittings	10% Reducing balance
Plant and machinery	15% Reducing balance
Office equipment	33% Straight line

HNVG Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Motor vehciles

25% Reducing balance

Intangible assets

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

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

Asset class	Amortisation method and rate
Goodwill	5% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3	Staff numbers

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

4	Intangible assets

	Total £
Cost or valuation
At 1 September 2024	3,114,394
At 31 August 2025	3,114,394
Amortisation
At 1 September 2024	310,824
Amortisation charge	155,720
At 31 August 2025	466,544
Carrying amount
At 31 August 2025	2,647,850
At 31 August 2024	2,803,570

HNVG Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

5	Tangible assets

	Total £
Cost or valuation
At 1 September 2024	958,251
Additions	98,268
Disposals	(11,431)
At 31 August 2025	1,045,088
Depreciation
At 1 September 2024	238,204
Charge for the year	130,064
Eliminated on disposal	(3,417)
At 31 August 2025	364,851
Carrying amount
At 31 August 2025	680,237
At 31 August 2024	720,047

6	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 September 2024	10,000
At 31 August 2025	10,000
Carrying amount
At 31 August 2025	10,000

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £528,270 (2024 - £617,770).