REGISTERED NUMBER: 10769050 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HMS RENTALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P. N. Hopkins

Mr O. C. Hopkins

SECRETARY:

Mr P. N. Hopkins

REGISTERED OFFICE:

128 Stoke Lane

Westbury-on-Trym

Bristol

BS9 3RJ

REGISTERED NUMBER:

10769050 (England and Wales)

ACCOUNTANTS:

LARKOS & PARTNERS

128 STOKE LANE

WESTBURY ON TRYM

BRISTOL

BS9 3RJ

FIXED ASSETS

Tangible assets

4

1,710,918

1,403,457

CURRENT ASSETS

Debtors

5

51,200

139,267

Cash at bank

497,178

268,010

548,378

407,277

CREDITORS

Amounts falling due within one year

6

385,133

358,695

NET CURRENT ASSETS

163,245

48,582

TOTAL ASSETS LESS CURRENT LIABILITIES

1,874,163

1,452,039

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

1,873,163

1,451,039

SHAREHOLDERS' FUNDS

1,874,163

1,452,039

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Director the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mr P. N. Hopkins - Director

Mr O. C. Hopkins - Director

1.	STATUTORY INFORMATION

HMS Rentals 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.

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

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

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 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 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

1,525,775

2,991

1,528,766

Additions

331,681

-

331,681

At 31 March 2026

1,857,456

2,991

1,860,447

DEPRECIATION

At 1 April 2025

123,154

2,155

125,309

Charge for year

24,095

125

24,220

At 31 March 2026

147,249

2,280

149,529

NET BOOK VALUE

At 31 March 2026

1,710,207

711

1,710,918

At 31 March 2025

1,402,621

836

1,403,457

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

50,174

99,540

VAT

144

36,567

Prepayments

882

3,160

51,200

139,267

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

120,433

-

Corporation Tax

209

-

Directors' current accounts

259,945

226,975

Accrued expenses

4,546

131,720

385,133

358,695

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/26

31/3/25

value:

£

£

800

Ordinary A

1

800

800

200

Ordinary B

1

200

200

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1 April 2025

1,451,039

Profit for the year

422,124

At 31 March 2026

1,873,163