Hammer Cross Holdings Limited


Director	Mr D Murphy


Registered Address	10 Western Road
	Romford
	RM1 3JT


Registered Number	15993188 (England and Wales)

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.

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.

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.