Company No: 02262130 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	B T Hulson
	B E Mancey

REGISTERED OFFICE	10 Newcastle Street
	Burslem
	Stoke On Trent
	ST6 3QF
	United Kingdom

COMPANY NUMBER

02262130 (England and Wales)

ACCOUNTANT	AAB
	Carlyle House
	78 Chorley New Road
	Bolton

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	98		216
Investment property	4	262,500		262,500
		262,598		262,716
Current assets
Debtors	5	31,268		64,240
Cash at bank and in hand		165,368		79,546
		196,636		143,786
Creditors: amounts falling due within one year	6	( 110,725)		( 68,989)
Net current assets		85,911		74,797
Total assets less current liabilities		348,509		337,513
Net assets		348,509		337,513
Capital and reserves
Called-up share capital		100		100
Other reserves		62,500		62,500
Profit and loss account		285,909		274,913
Total shareholders' funds		348,509		337,513

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of H. & M. Investments Limited (registered number: 02262130) were approved and authorised for issue by the Board of Directors on 23 March 2026. They were signed on its behalf by:

B T Hulson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

H. & M. Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 10 Newcastle Street, Burslem, Stoke On Trent, ST6 3QF, United Kingdom.

The financial statements been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Vehicles	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 September 2024	354		35,422		35,776
At 31 August 2025	354		35,422		35,776
Accumulated depreciation
At 01 September 2024	138		35,422		35,560
Charge for the financial year	118		0		118
At 31 August 2025	256		35,422		35,678
Net book value
At 31 August 2025	98		0		98
At 31 August 2024	216		0		216

4. Investment property

	Investment property
	£
Valuation
As at 01 September 2024	262,500
As at 31 August 2025	262,500

Valuation

The company's investment properties are incorporated at the directors' valuation.
The historical cost of the revalued properties is £200,000.

5. Debtors

	2025		2024
	£		£
Trade debtors	25,650		46,279
Other debtors	5,618		17,961
	31,268		64,240

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	10,226		16,303
Taxation and social security	10,150		30,989
Other creditors	90,349		21,697
	110,725		68,989