H.M.I Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08734322 (England and Wales)

Financial Statements

for the Period 1 November 2024 to 30 November 2025

for

H.M.I Investments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

Mr H Irow

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

08734322 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

-

3,881

CURRENT ASSETS

Stocks

-

62,099

Debtors

5

36,802

20,035

Cash at bank

70

123

36,872

82,257

CREDITORS

Amounts falling due within one year

6

36,870

79,049

NET CURRENT ASSETS

2

3,208

TOTAL ASSETS LESS CURRENT
LIABILITIES

2

7,089

CREDITORS

Amounts falling due after more than one
year

7

-

6,311

NET ASSETS

2

778

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

-

776

SHAREHOLDERS' FUNDS

2

778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 July 2026 and were signed by:

Mr H Irow - Director

1.	STATUTORY INFORMATION

H.M.I Investments 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.

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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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 period 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 November 2024

9,599

4,006

13,605

Disposals

(9,599

)

(4,006

)

(13,605

)

At 30 November 2025

-

DEPRECIATION

At 1 November 2024

6,983

2,741

9,724

Eliminated on disposal

(6,983

)

(2,741

)

(9,724

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 31 October 2024

2,616

1,265

3,881

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

31.10.24

£

Trade debtors

-

20,035

Amounts owed by associates

36,802

-

36,802

20,035

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

31.10.24

£

Bank loans and overdrafts

-

7,100

Trade creditors

10,234

7,107

Amounts owed to associates

-

23,727

Taxation and social security

26,636

35,246

Other creditors

-

5,869

36,870

79,049

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

31.10.24

£

Bank loans

-

6,311

8.	RELATED PARTY DISCLOSURES

The Director Mr H Irow is considered to be key management personnel.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H.M.I Investments Limited for the period ended 30 November 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of H.M.I Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H.M.I Investments Limited and state those matters that we have agreed to state to the director of H.M.I Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H.M.I Investments Limited and its director for our work or for this report.

It is your duty to ensure that H.M.I Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of H.M.I Investments Limited. You consider that H.M.I Investments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of H.M.I Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

Date: .............................................