REGISTERED NUMBER: 13753691 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

HSBM Facilities Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T G D Hayward

T J Duff

D P Honeyman

REGISTERED OFFICE:

c/o Ency Associates

Printware Court

Cumberland Business Centre

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

13753691 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

45,068

48,605

CURRENT ASSETS

Debtors

5

8,141,298

5,664,985

Cash at bank

55,368

63,126

8,196,666

5,728,111

CREDITORS

Amounts falling due within one year

6

4,518,296

3,084,824

NET CURRENT ASSETS

3,678,370

2,643,287

TOTAL ASSETS LESS CURRENT LIABILITIES

3,723,438

2,691,892

CREDITORS

Amounts falling due after more than one year

7

(10,292

)

(16,467

)

PROVISIONS FOR LIABILITIES

(10,307

)

(8,992

)

NET ASSETS

3,702,839

2,666,433

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

3,702,737

2,666,331

SHAREHOLDERS' FUNDS

3,702,839

2,666,433

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 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 10 June 2026 and were signed on its behalf by:

T J Duff - Director

T G D Hayward - Director

D P Honeyman - Director

1.	STATUTORY INFORMATION

HSBM Facilities Management Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

73,799

3,037

76,836

Additions

12,990

3,724

16,714

Disposals

(9,500

)

-

(9,500

)

At 30 September 2025

77,289

6,761

84,050

DEPRECIATION

At 1 October 2024

26,475

1,756

28,231

Charge for year

13,742

1,165

14,907

Eliminated on disposal

(4,156

)

-

(4,156

)

At 30 September 2025

36,061

2,921

38,982

NET BOOK VALUE

At 30 September 2025

41,228

3,840

45,068

At 30 September 2024

47,324

1,281

48,605

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

30,999

DEPRECIATION

At 1 October 2024

7,750

Charge for year

5,812

At 30 September 2025

13,562

NET BOOK VALUE

At 30 September 2025

17,437

At 30 September 2024

23,249

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

4,362,000

3,097,819

Other debtors

3,779,298

2,567,166

8,141,298

5,664,985

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

6,175

6,175

Trade creditors

3,404,434

1,734,515

Taxation and social security

217,987

532,073

Other creditors

889,700

812,061

4,518,296

3,084,824

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

10,292

16,467

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

6,175

6,175

Between one and five years

10,292

16,467

16,467

22,642

Non-cancellable

operating leases

30.9.25

30.9.24

£

£

Between one and five years

56,225

102,360

In more than five years

197,845

-

254,070

102,360

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

T G D Hayward

Balance outstanding at start of year

48,500

65,330

Amounts advanced

69,386

48,500

Amounts repaid

(48,500

)

(65,330

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,386

48,500

T J Duff

Balance outstanding at start of year

18,383

55,153

Amounts advanced

73,937

19,770

Amounts repaid

(18,383

)

(56,540

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

73,937

18,383

D P Honeyman

Balance outstanding at start of year

297

55,194

Amounts advanced

25,206

1,286

Amounts repaid

(300

)

(56,183

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,203

297

10.	ULTIMATE CONTROLLING PARTY

The controlling party is T G D Hayward.