REGISTERED NUMBER: 13633583 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

HH Assets Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H S Toor

REGISTERED OFFICE:

4 Station Parade

Ruislip

England

HA4 7DL

REGISTERED NUMBER:

13633583 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Eshton Suite 2

Wynyard Business Park

Wynyard Avenue

Billingham

Cleveland

TS22 5TB

Fixed assets

Tangible assets

3

3,396

1,197

Investment property

4

550,000

391,382

553,396

392,579

Current assets

Debtors

5

10,187

10,000

Cash at bank

5,032

34,304

15,219

44,304

Creditors

Amounts falling due within one year

6

(68,409

)

(104,928

)

Net current liabilities

(53,190

)

(60,624

)

Total assets less current liabilities

500,206

331,955

Creditors

Amounts falling due after more than one year

7

(424,875

)

(345,486

)

Provisions for liabilities

(20,637

)

-

Net assets/(liabilities)

54,694

(13,531

)

Capital and reserves

Called up share capital

100

100

Fair value reserve

9

87,981

-

Retained earnings

(33,387

)

(13,631

)

54,694

(13,531

)

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

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

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

H S Toor - Director

1.	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.

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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

-

1,983

1,983

Additions

2,940

-

2,940

At 30 September 2025

2,940

1,983

4,923

DEPRECIATION

At 1 October 2024

-

786

786

Charge for year

441

300

741

At 30 September 2025

441

1,086

1,527

NET BOOK VALUE

At 30 September 2025

2,499

897

3,396

At 30 September 2024

-

1,197

1,197

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

391,382

Additions

50,000

Revaluations

108,618

At 30 September 2025

550,000

NET BOOK VALUE

At 30 September 2025

550,000

At 30 September 2024

391,382

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

108,618

Cost

441,382

550,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,187

10,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

90

Other creditors

37,525

77,500

Directors' current accounts

30,104

26,642

Accrued expenses

780

696

68,409

104,928

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortgage

424,875

345,486

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage

424,875

345,486

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Mortgage

424,875

345,486

The company has provided a legal mortgage over its property and a fixed charge over ancillary assets as

continuing security for all present and future liabilities.

9.

RESERVES

Fair

value

reserve

£

Gain/loss on revaln of inv pr

87,981

At 30 September 2025

87,981