REGISTERED NUMBER: 14230832 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

HROES (HR SERVICES) LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

CURRENT ASSETS

Debtors

4

43,240

15,488

Cash at bank

6,324

16,162

49,564

31,650

CREDITORS

Amounts falling due within one year

5

(18,345

)

(14,739

)

NET CURRENT ASSETS

31,219

16,911

TOTAL ASSETS LESS CURRENT LIABILITIES

31,219

16,911

CREDITORS

Amounts falling due after more than one year

6

(59,799

)

(59,800

)

NET LIABILITIES

(28,580

)

(42,889

)

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

399

399

Retained earnings

(28,980

)

(43,289

)

(28,580

)

(42,889

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

E M Williams - Director

1.	STATUTORY INFORMATION

Hroes (HR Services) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14230832

Registered office:

One City West

Gelderd Road

Leeds

LS12 6NJ

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The Balance Sheet on page 6 indicates that the company has net liabilities amounting to £28,580 as at 31 July 2025 (2024 £42,889). The ultimate controlling party has confirmed that he will continue to support the company, and therefore the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,240

15,149

Other debtors

30,000

339

43,240

15,488

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,410

915

Taxation and social security

4,014

6,333

Other creditors

9,921

7,491

18,345

14,739

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

59,799

59,800

7.	SECURED DEBTS

The intercompany loan with the parent company is a secured loan. A J Ford and J Ford are the Secured Parties.

8.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Hroes Group Limited, a company incorporated in England and Wales, with registered office One City West, Gelderd Road, Leeds, England, LS12 6NJ.

The directors consider the ultimate controlliing party to be Anthony John Ford who is the majority shareholder of Hroes Group Limited, and who has provided loan finance to Hroes (HR Services) Limited.