REGISTERED NUMBER: 08521348 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

H&H CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W E Harrison

P Hinton

REGISTERED OFFICE:

2nd Floor, South

One Castle Park

Tower Hill

Bristol

BS2 0JA

REGISTERED NUMBER:

08521348 (England and Wales)

ACCOUNTANTS:

Gravita

2nd Floor, South

One Castle Park

Tower Hill

Bristol

BS2 0JA

FIXED ASSETS

Investments

4

475,366

501,723

Investment property

5

1,068,000

1,101,100

1,543,366

1,602,823

CURRENT ASSETS

Cash at bank

6,103

14,532

CREDITORS

Amounts falling due within one year

6

(436,751

)

(445,777

)

NET CURRENT LIABILITIES

(430,648

)

(431,245

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,112,718

1,171,578

CREDITORS

Amounts falling due after more than one year

7

(776,545

)

(776,545

)

PROVISIONS FOR LIABILITIES

(113,551

)

(77,723

)

NET ASSETS

222,622

317,310

CAPITAL AND RESERVES

Called up share capital

9

2

2

Fair value reserve

115,925

45,501

Retained earnings

106,695

271,807

SHAREHOLDERS' FUNDS

222,622

317,310

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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

P Hinton - Director

1.	COMPANY INFORMATION

H&H Capital 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.

The principal activity of the company in the year under review was that of property rental.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents rental income receivable during the year.

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.

Cash and cash equivalents

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 June 2024

501,723

Additions

34,025

Disposals

(177,536

)

Revaluations

117,154

At 31 May 2025

475,366

NET BOOK VALUE

At 31 May 2025

475,366

At 31 May 2024

501,723

The current values of the fixed asset investments were made as at 31 May 2025 by Cazenove Capital, on a open market basis.

On an historical cost basis these would have been included at an original cost of £363,396.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

1,101,100

Revaluations

(33,100

)

At 31 May 2025

1,068,000

NET BOOK VALUE

At 31 May 2025

1,068,000

At 31 May 2024

1,101,100

Fair value at 31 May 2025 is represented by:

£

Valuation in 2025

1,068,000

In the opinion of the directors, the current values of the investment properties shown in the accounts reflect the market value of these properties at 31 May 2025.

On an historical cost basis these would have been included at an original cost of £913,433.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

100

2,322

Tax

-

6,493

Directors' current accounts

433,168

433,635

Accruals and deferred income

3,483

3,327

436,751

445,777

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs

776,545

776,545

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs

776,545

776,545

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

776,545

776,545

The bank loans are secured by a fixed charge over the company's investment properties.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary Shares

1

2

2