Company registration number 14085716 (England and Wales)
HTFS HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HTFS HOLDINGS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
HTFS HOLDINGS LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
2,025,000
2,025,000
Investments
4
925,240
925,240
2,950,240
2,950,240
Current assets
Debtors
5
23
5,889
Cash at bank and in hand
525
13,254
548
19,143
Creditors: amounts falling due within one year
6
(548,647)
(494,343)
Net current liabilities
(548,099)
(475,200)
Total assets less current liabilities
2,402,141
2,475,040
Creditors: amounts falling due after more than one year
7
(1,283,312)
(1,352,383)
Provisions for liabilities
(88,912)
(88,912)
Net assets
1,029,917
1,033,745
Capital and reserves
Called up share capital
455,241
455,241
Profit and loss reserves
574,676
578,504
Total equity
1,029,917
1,033,745
HTFS HOLDINGS LTD
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on
8 May 2026
08 May 2026
08 May 2026
and are signed on its behalf by:
Mr Trevor Luker
Director
Company registration number 14085716 (England and Wales)
HTFS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

HTFS Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3a Chestnut House, Farm Close, Shenley, Hertfordshire, United Kingdom, WD7 9AD.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

1.3
Investment property

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.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

2
Employees

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

2025
2024
Number
Number
Total
1
2
HTFS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
3
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
2,025,000

The valuation was made on an open market value basis by the directors with reference to market evidence of transaction prices for similar properties as at 30th September 2025.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
925,240
925,240
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024
925,240
Additions
175,000
At 30 September 2025
1,100,240
Carrying amount
At 30 September 2025
1,100,240
At 30 September 2024
925,240
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
23
5,889
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
31,476
34,620
Trade creditors
42
70
Taxation and social security
10,314
9,601
Other creditors
506,815
450,052
548,647
494,343
HTFS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,283,312
1,352,383
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