REGISTERED NUMBER: 12619451 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

H5 SUPPLY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

H S Dhaliwal

REGISTERED OFFICE:

Office 31

Spire, Pilgrim Street

Newcastle Upon Tyne

NE1 2DS

REGISTERED NUMBER:

12619451 (England and Wales)

ACCOUNTANTS:

Sullivans Chartered Accountants

13-14 Gelliwastad Road

Pontypridd

Rhondda Cynon Taf

CF37 2BW

FIXED ASSETS

Tangible assets

4

3,579

5,590

CURRENT ASSETS

Stocks

251,409

286,253

Debtors

5

6,068

6,355

Cash at bank and in hand

1,300

42,659

258,777

335,267

CREDITORS

Amounts falling due within one year

6

392,986

317,218

NET CURRENT (LIABILITIES)/ASSETS

(134,209

)

18,049

TOTAL ASSETS LESS CURRENT LIABILITIES

(130,630

)

23,639

CREDITORS

Amounts falling due after more than one year

7

73,355

90,607

NET LIABILITIES

(203,985

)

(66,968

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(204,085

)

(67,068

)

SHAREHOLDERS' FUNDS

(203,985

)

(66,968

)

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

H S Dhaliwal - Director

1.	STATUTORY INFORMATION

H5 Supply 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.

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.

Going Concern

The company sustained significant trading losses during the year, resulting in a net liability position at the balance sheet date. Based upon current expectations, the directors do not anticipate returning to profitable trading in the foreseeable future.These conditions indicate the existence of a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis. The directors have received a commitment of financial support from the ultimate parent company, H5 Holdings Limited. The parent company has confirmed it will provide, where possible, sufficient funding to enable the company to meet its liabilities as they fall due.

The financial statements do not include the adjustments that would result if the company were unable to continue as a going concern.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

9,818

DEPRECIATION

At 1 September 2024

4,228

Charge for year

2,011

At 31 August 2025

6,239

NET BOOK VALUE

At 31 August 2025

3,579

At 31 August 2024

5,590

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

423

710

Other debtors

5,645

5,645

6,068

6,355

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

35,594

18,335

Trade creditors

17,803

3,607

Amounts owed to group undertakings

300,291

228,058

Taxation and social security

13,657

36,879

Other creditors

25,641

30,339

392,986

317,218

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

73,355

90,607

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Bank loans

90,607

104,923

The loan is secured by a director's personal guarantee.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

200

Ordinary

0.5

100

100

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H5 Holdings Limited.