HHSM LIMITED - Filleted accounts

Registered number

07263743

HHSM LIMITED

Report and Unaudited Accounts

31 May 2026

HHSM LIMITED
Registered number:		07263743
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Current assets
Cash at bank and in hand		757,222			827,361

Creditors: amounts falling due within one year	4	(39,096)			(103,897)

Net current assets			718,126			723,464

Net assets			718,126			723,464

Capital and reserves
Called up share capital			400			400
Profit and loss account			717,726			723,064

Shareholders' funds			718,126			723,464

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Masood Rahman
Director
Approved by the board on 8 July 2026

HHSM LIMITED
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	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.

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	3,005		8,000		11,005
	At 31 May 2026	3,005		8,000		11,005

	Depreciation
	At 1 June 2025	3,005		8,000		11,005
	At 31 May 2026	3,005		8,000		11,005

	Net book value
	At 31 May 2026	-		-		-


4	Creditors: amounts falling due within one year			2026		2025
£					£

	Corporation tax			14,887		8,523
	Other taxes and social security costs			8,331		7,236
	Other creditors			15,878		88,138
				39,096		103,897


5	Related party transactions

	Dividends were paid to the shareholders M. Rahman (Class A Ord. shares) of £12,500, H. Rahman (Class B Ord. shares) of £17,000 and S. Rahman (Class D Ord. shares) of £32,000 during the year.


6	Controlling party

	There was no controlling party during the year.


7	Other information

	HHSM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	43A High Street
	Barkingside
	Essex
	IG6 2AD