IRIS Accounts Production v25.4.0.155 SC741613 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC741613 2024-08-31 SC741613 2025-08-31 SC741613 2024-09-01 2025-08-31 SC741613 2023-08-31 SC741613 2023-09-01 2024-08-31 SC741613 2024-08-31 SC741613 ns15:Scotland 2024-09-01 2025-08-31 SC741613 ns14:PoundSterling 2024-09-01 2025-08-31 SC741613 ns10:Director1 2024-09-01 2025-08-31 SC741613 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC741613 ns10:SmallEntities 2024-09-01 2025-08-31 SC741613 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC741613 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 SC741613 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC741613 ns10:FullAccounts 2024-09-01 2025-08-31 SC741613 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 SC741613 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 SC741613 ns10:OrdinaryShareClass3 2024-09-01 2025-08-31 SC741613 ns10:Director2 2024-09-01 2025-08-31 SC741613 ns10:RegisteredOffice 2024-09-01 2025-08-31 SC741613 ns5:CurrentFinancialInstruments 2025-08-31 SC741613 ns5:CurrentFinancialInstruments 2024-08-31 SC741613 ns5:Non-currentFinancialInstruments 2025-08-31 SC741613 ns5:Non-currentFinancialInstruments 2024-08-31 SC741613 ns5:ShareCapital 2025-08-31 SC741613 ns5:ShareCapital 2024-08-31 SC741613 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 SC741613 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 SC741613 ns5:Secured 2025-08-31 SC741613 ns5:Secured 2024-08-31 SC741613 ns10:OrdinaryShareClass1 2025-08-31 SC741613 ns10:OrdinaryShareClass2 2025-08-31 SC741613 ns10:OrdinaryShareClass3 2025-08-31

REGISTERED NUMBER: SC741613 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hudson & Hudson Holdings Ltd

| Hudson & Hudson Holdings Ltd (Registered number: SC741613) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| Hudson & Hudson Holdings Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Simon Mark Hannah

| Maria Hannah

| REGISTERED OFFICE: | 25 Sandyford Place

| Glasgow

| G3 7NG

| REGISTERED NUMBER: | SC741613 (Scotland)

| ACCOUNTANTS: | Stevenson & Kyles

| Chartered Accountants

| 25 Sandyford Place

| Glasgow

| G3 7NG

| Hudson & Hudson Holdings Ltd (Registered number: SC741613) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 265,401 |  | 265,401 |  |

CURRENT ASSETS

Cash at bank | 1,562 |  | 324 |  |

CREDITORS

Amounts falling due within one year | 5 | 88,426 |  | 90,044 |  |

NET CURRENT LIABILITIES | (86,864 | ) | (89,720 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 178,537 |  | 175,681 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 178,932 |  | 178,932 |  |

NET LIABILITIES | (395 | ) | (3,251 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 3 |  | 3 |  |

Retained earnings | (398 | ) | (3,254 | ) |

SHAREHOLDERS' FUNDS | (395 | ) | (3,251 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| Hudson & Hudson Holdings Ltd (Registered number: SC741613) |

Balance Sheet - continued

31 August 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

Simon Mark Hannah - Director

| Hudson & Hudson Holdings Ltd (Registered number: SC741613) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Hudson & Hudson Holdings Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| Taxation

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

| Hudson & Hudson Holdings Ltd (Registered number: SC741613) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Grant income

| Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024

| and 31 August 2025 | 265,401 |  |

| NET BOOK VALUE

| At 31 August 2025 | 265,401 |  |

| At 31 August 2024 | 265,401 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 610 |  | - |  |

| Other creditors | 87,816 |  | 90,044 |  |

88,426 |  | 90,044 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 178,932 |  | 178,932 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 178,932 |  | 178,932 |  |

| Hudson & Hudson Holdings Ltd (Registered number: SC741613) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

| 1 | Ordinary C | £1 | 1 |  | 1 |  |

3 |  | 3 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Hudson & Hudson Holdings Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hudson & Hudson Holdings Ltd for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Hudson & Hudson Holdings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hudson & Hudson Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Hudson & Hudson Holdings Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hudson & Hudson Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hudson & Hudson Holdings Ltd. You consider that Hudson & Hudson Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hudson & Hudson Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

26 March 2026