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Hammer Cross Holdings Limited

Registered Number
15993188
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2025

Hammer Cross Holdings Limited
Company Information
for the period from 2 October 2024 to 31 October 2025

Director | Mr D Murphy

Registered Address | 10 Western Road
| Romford
| RM1 3JT

Registered Number | 15993188 (England and Wales)

Hammer Cross Holdings Limited
Balance Sheet as at
31 October 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 4 |  |  | 934,750
|  |  |  | 934,750
Current assets |  |  |  |
Debtors | 5,6 | 12,346,337 |  |
|  | 12,346,337 |  |
Creditors amounts falling due within one year | 7 | (24,731) |  |
Net current assets (liabilities) |  |  |  | 12,321,606
Total assets less current liabilities |  |  |  | 13,256,356
Net assets |  |  |  | 13,256,356
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 250
Share premium |  |  |  | 464,900
Profit and loss account |  |  |  | 12,791,206
Shareholders' funds |  |  |  | 13,256,356

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 June 2026, and are signed on its behalf by:
Mr D Murphy Director Registered Company No. 15993188

Hammer Cross Holdings Limited
Notes to the Financial Statements
for the period ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Dividend income
--- | ---
| Dividend income is recognised when the right to receive payment is established.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Further information regarding the company's income
--- | ---
| During the year the company disposed of its entire shareholding in Technical Drain Solutions Limited for consideration of £13.5m. The disposal generated a profit of £11.18m which is included within gain on disposal of investment. The gain was exempt from corporation tax under Substantial Shareholding Exemption.

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 3,145,750 |  | 3,145,750
| Disposals | (2,211,000) |  | (2,211,000)
| At 31 October 25 | 934,750 |  | 934,750
| Net book value
| At 31 October 25 | 934,750 |  | 934,750

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other debtors | 11,346,337
| Total | 11,346,337

6. | Debtors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other debtors | 1,000,000
| Total | 1,000,000

7. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 15,180
| Other creditors | 551
| Accrued liabilities and deferred income | 9,000
| Total | 24,731

8. | Directors advances, credits and guarantees
--- | ---
| At the year end the director was owed £451 by the company by way of his directors' current account.