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REGISTERED NUMBER: 02471971 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

HMG Investment Holdings Limited

| HMG Investment Holdings Limited (Registered number: 02471971) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HMG Investment Holdings Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | N P Casson

| E G Murray

| C H H Murray

| B A I Murray

| Mrs C A Hall

| J I Sheridan

| SECRETARY: | Mrs C A Hall

| REGISTERED OFFICE: | St Johns House

| Barrington Road

| Altrincham

| Cheshire

| WA14 1TJ

| REGISTERED NUMBER: | 02471971 (England and Wales)

| AUDITORS: | Hardy & Company (Hyde) Ltd

| Chartered Certified Accountants

| & Statutory Auditors

| Onward Chambers

| 34 Market Street

| Hyde

| Cheshire

| SK14 1AH

| HMG Investment Holdings Limited (Registered number: 02471971) |

Abridged Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,071,216 |  | 1,071,216 |  |

CURRENT ASSETS

Debtors | 562,413 |  | 486,092 |  |

CREDITORS

Amounts falling due within one year | 468,480 |  | 393,769 |  |

NET CURRENT ASSETS | 93,933 |  | 92,323 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,165,149 |  | 1,163,539 |  |

CAPITAL AND RESERVES

Called up share capital | 527,240 |  | 527,240 |  |

Share premium | 303,613 |  | 303,613 |  |

Capital redemption reserve | 92,759 |  | 92,759 |  |

Retained earnings | 241,537 |  | 239,927 |  |

1,165,149 |  | 1,163,539 |  |

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

N P Casson - Director

| HMG Investment Holdings Limited (Registered number: 02471971) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| HMG Investment Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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.

| Preparation of consolidated financial statements

| The financial statements contain information about HMG Investment Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, The Hollins Murray Group Limited, St Johns House, Barrington Road, Altrincham, Cheshire, WA14 1TJ.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make estimates, judgements and assumptions that affect the amounts reported. These judgements and estimates are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| There are no significant judgements or estimates.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

| Investments in subsidiaries

| Investments in Subsidiaries are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses with changes in fair value being recognised in profit or loss.

| HMG Investment Holdings Limited (Registered number: 02471971) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| HMG Investment Holdings Limited (Registered number: 02471971) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Impairment

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 1,071,216 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,071,216 |  |

| At 31 August 2024 | 1,071,216 |  |

5. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Robert Campbell (Senior Statutory Auditor)

| for and on behalf of Hardy & Company (Hyde) Ltd

| HMG Investment Holdings Limited (Registered number: 02471971) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| Mrs C A Hall

| Balance outstanding at start of year | 20,216 |  | 20,216 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 20,216 |  | 20,216 |  |

| These advances were made exclusively in relation to the long term bonus scheme and will be repaid in full either when the scheme pays out or is wound up.

7. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of The Hollins Murray Group Limited, a company registered in England and Wales.