REGISTERED NUMBER: 05221600 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

HRH HOLMES & SON LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R Holmes

Ms R A Ellis

REGISTERED OFFICE:

12-13 Churchyard

Hitchin

Hertfordshire

SG5 1HR

REGISTERED NUMBER:

05221600 (England and Wales)

ACCOUNTANTS:

Mark Burrows Limited

Chartered Accountants

3 The Chapmans

Tilehouse Street

Hitchin

Hertfordshire

SG5 2TS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,367

24,539

21,367

24,539

CURRENT ASSETS

Stocks

122,654

110,001

Prepayments and accrued income

3,979

2,161

Cash at bank

110,780

75,059

237,413

187,221

CREDITORS

Amounts falling due within one year

65,742

51,891

NET CURRENT ASSETS

171,671

135,330

TOTAL ASSETS LESS CURRENT LIABILITIES

193,038

159,869

PROVISIONS FOR LIABILITIES

(702

)

(632

)

ACCRUALS AND DEFERRED INCOME

(4,616

)

(6,253

)

NET ASSETS

187,720

152,984

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

187,620

152,884

SHAREHOLDERS' FUNDS

187,720

152,984

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 June 2026 and were signed on its behalf by:

C R Holmes - Director

1.	STATUTORY INFORMATION

HRH Holmes & Son 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Brands costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fittings and equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

22,800

AMORTISATION

At 1 November 2024

and 31 October 2025

22,800

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

47,918

Additions

1,206

Disposals

(1,955

)

At 31 October 2025

47,169

DEPRECIATION

At 1 November 2024

23,379

Charge for year

4,378

Eliminated on disposal

(1,955

)

At 31 October 2025

25,802

NET BOOK VALUE

At 31 October 2025

21,367

At 31 October 2024

24,539

6.	OTHER FINANCIAL COMMITMENTS

The company had financial commitments of £3,549 at the year end (2024: £5,316).