Registration number: 10973372

Hofman Holdings Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Hofman Holdings Limited

Company Information

Director

Ms Abigail Hofman

Registered office

Flat 3 34 Palace Gardens Terrace London W8 4RP

Accountants

Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Hofman Holdings Limited

(Registration number: 10973372)
Balance Sheet as at 30 September 2025

	Note	30 September 2025 £	30 September 2024 £
Fixed assets
Tangible assets	4	542	734
Other financial assets	5	5,350,181	5,584,099
		5,350,723	5,584,833
Current assets
Debtors	6	-	1,469
Cash at bank and in hand		2,057,729	935,041
		2,057,729	936,510
Creditors: Amounts falling due within one year	7	(6,954,429)	(6,337,652)
Net current liabilities		(4,896,700)	(5,401,142)
Total assets less current liabilities		454,023	183,691
Provisions for liabilities		(20,614)	-
Net assets		433,409	183,691
Capital and reserves
Called up share capital	8	100	100
Retained earnings		433,309	183,591
Shareholders' funds		433,409	183,691

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Hofman Holdings Limited

(Registration number: 10973372)
Balance Sheet as at 30 September 2025

Approved and authorised by the director on 1 June 2026
 

......................................... Ms Abigail Hofman Director

Hofman Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 3
34 Palace Gardens Terrace
London
W8 4RP
England

These financial statements were authorised for issue by the director on 1 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company's accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Hofman Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	20 % Straight line method

Hofman Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2	Accounting policies (continued)

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially
measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which
are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method.
Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.
 

Hofman Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	958	958
At 30 September 2025	958	958
Depreciation
At 1 October 2024	224	224
Charge for the year	192	192
At 30 September 2025	416	416
Carrying amount
At 30 September 2025	542	542
At 30 September 2024	734	734

Hofman Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 October 2024	5,584,100	5,584,100
Revaluations	114,329	114,329
Additions	12,465,653	12,465,653
Disposals	(12,813,901)	(12,813,901)
At 30 September 2025	5,350,181	5,350,181
Carrying amount
At 30 September 2025	5,350,181	5,350,181

6

Debtors

Current	30 September 2025 £	30 September 2024 £
Other debtors	-	1,469
	-	1,469

Hofman Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	30 September 2025 £	30 September 2024 £
Due within one year
Trade creditors	127	712
Taxation and social security	54,887	-
Accruals and deferred income	4,800	3,000
Other creditors	6,894,615	6,333,940
	6,954,429	6,337,652

8	Share capital

Allotted, called up and fully paid shares

	30 September 2025		30 September 2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Related party transactions

At the year end the company owed to the director £6,894,615 (2024: £6,333,940).