REGISTERED NUMBER: 07354487 (England and Wales)

Financial Statements

for the Year Ended 31st August 2025

for

H & H Developments Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

236,336

273,411

CURRENT ASSETS

Stocks

25,218

29,973

Debtors

5

2,876

10,596

Cash at bank

4,030

6,574

32,124

47,143

CREDITORS

Amounts falling due within one year

6

49,259

185,385

NET CURRENT LIABILITIES

(17,135

)

(138,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

219,201

135,169

CREDITORS

Amounts falling due after more than one year

7

248,511

61,233

NET (LIABILITIES)/ASSETS

(29,310

)

73,936

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(30,310

)

72,936

SHAREHOLDERS' FUNDS

(29,310

)

73,936

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th May 2026 and were signed by:

J J E Heynes - Director

1.	STATUTORY INFORMATION

H & H Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07354487

Registered office:

38 Dollar Street

Cirencester

Gloucestershire

GL7 2AN

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.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks and work in progress

Stock and work in progress is valued at the lower of cost and net realisable value, excluding value added tax.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st September 2024

324,485

13,317

8,780

346,582

Additions

5,400

-

-

5,400

At 31st August 2025

329,885

13,317

8,780

351,982

DEPRECIATION

At 1st September 2024

54,888

12,895

5,388

73,171

Charge for year

41,250

105

1,120

42,475

At 31st August 2025

96,138

13,000

6,508

115,646

NET BOOK VALUE

At 31st August 2025

233,747

317

2,272

236,336

At 31st August 2024

269,597

422

3,392

273,411

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,876

10,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

38,900

180,084

Trade creditors

-

300

Other creditors

10,359

5,001

49,259

185,385

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

108,790

-

Other creditors

139,721

61,233

248,511

61,233