REGISTERED NUMBER: 11604380 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 30 JUNE 2025

FOR

H F WAREHOUSING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F M Swanborough

W J Swanborough

REGISTERED OFFICE:

Unit 4

Broadhelm Business Park

Broadvale Close

Pocklington

East Yorkshire

YO42 1AE

REGISTERED NUMBER:

11604380 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Investment property

4

250,000

250,000

CURRENT ASSETS

Debtors

5

36,000

70,032

Cash at bank

14,811

641

50,811

70,673

CREDITORS

Amounts falling due within one year

6

35,576

142,035

NET CURRENT ASSETS/(LIABILITIES)

15,235

(71,362

)

TOTAL ASSETS LESS CURRENT LIABILITIES

265,235

178,638

CREDITORS

Amounts falling due after more than one year

7

(167,771

)

(97,021

)

PROVISIONS FOR LIABILITIES

(6,862

)

(8,256

)

NET ASSETS

90,602

73,361

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

58,138

56,744

Retained earnings

32,364

16,517

SHAREHOLDERS' FUNDS

90,602

73,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

F M Swanborough - Director

1.	STATUTORY INFORMATION

H F Warehousing 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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the statement of income.

Taxation

Taxation for the period 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 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 period 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 period was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 30 June 2025

250,000

NET BOOK VALUE

At 30 June 2025

250,000

At 31 October 2024

250,000

Fair value at 30 June 2025 is represented by:

£

Valuation in 2022

65,000

Cost

185,000

250,000

If investment property had not been revalued it would have been included at the following historical cost:

30.6.25

31.10.24

£

£

Cost

185,000

185,000

Investment property was valued on an open market basis on 30 June 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.10.24

£

£

Other debtors

36,000

70,032

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.10.24

£

£

Bank loans and overdrafts

2,340

2,294

Trade creditors

1,185

-

Amounts owed to associates

16,958

138,797

Taxation and social security

13,774

-

Other creditors

1,319

944

35,576

142,035

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

31.10.24

£

£

Bank loans

167,771

97,021

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

158,848

87,845

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

31.10.24

£

£

Bank loans

170,111

99,315

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100