REGISTERED NUMBER: 06738557 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HHV LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Sakhamuri

N Sakhamuri

REGISTERED OFFICE:

Unit 14 Lloyds Court

Manor Royal

Crawley

West Sussex

RH10 9QX

REGISTERED NUMBER:

06738557 (England and Wales)

INDEPENDENT AUDITORS:

GBJ Financial Limited

Sterling House

27 Hatchlands Road

Redhill

Surrey

RH1 6RW

FIXED ASSETS

Tangible assets

4

2,770

6,947

Investments

5

186,979

-

189,749

6,947

CURRENT ASSETS

Stocks

206,845

219,284

Debtors

6

118,136

308,558

Cash at bank

237,492

519,137

562,473

1,046,979

CREDITORS

Amounts falling due within one year

7

268,547

556,846

NET CURRENT ASSETS

293,926

490,133

TOTAL ASSETS LESS CURRENT LIABILITIES

483,675

497,080

CAPITAL AND RESERVES

Called up share capital

8

31,000

31,000

Retained earnings

452,675

466,080

SHAREHOLDERS' FUNDS

483,675

497,080

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

P Sakhamuri - Director

1.	STATUTORY INFORMATION

HHV 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.

The financial statements have been rounded to the nearest pound (£).

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgement and estimates. The only items in the financial statements where these judgments and estimates have been made is in the depreciation rate of tangible fixed assets and provisions for doubtful debts.

Turnover and revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for goods and services provided during the year in the normal course of business, net of trade discounts, VAT and other sales and related taxes.

Revenue is recognised as and when the company is satisfies a performance obligation and the significant risks and rewards of ownership have been transferred to the customer, which may be upon shipment, delivery of goods to the customer, or post installation, based on specific contract terms.

Tangible fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvement on leasehold properties

- Over the lease term

Office equipment and furniture

- 25% straight line

Stocks

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

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. The equity instrument is any contract the evidences a residual interest in the assets of the equity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating profit.

Operating lease agreements

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits 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 are charged to profit or loss in the period to which they relate.

Going concern

The ultimate parent company Hind High Vacuum Company Private Limited ("HHVCP") has confirmed that it intends to continue to provide sufficient funding to enable the company to meet its liabilities as they fall due and to carry on business for a period of at least twelve months from the date of approval of these accounts. The directors, having received this confirmation from HHVCP, have prepared the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from failure of HHVCP to provide the necessary financial support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Office

Improvements

equipment

to

and

property

furniture

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

11,958

7,177

19,135

DEPRECIATION

At 1 April 2025

6,399

5,789

12,188

Charge for year

3,536

641

4,177

At 31 March 2026

9,935

6,430

16,365

NET BOOK VALUE

At 31 March 2026

2,023

747

2,770

At 31 March 2025

5,559

1,388

6,947

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

186,979

At 31 March 2026

186,979

NET BOOK VALUE

At 31 March 2026

186,979

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

63,264

295,476

Other debtors

54,872

13,082

118,136

308,558

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

18,694

35,168

Amounts owed to group undertakings

97,938

173,919

Taxation and social security

14,265

70,626

Other creditors

137,650

277,133

268,547

556,846

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

31,000

Ordinary

£1

31,000

31,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Alison Palmer (Senior Statutory Auditor)

for and on behalf of GBJ Financial Limited

10.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company has future operating lease commitments of £19,167 (2025: £42,167) not included in the balance sheet.

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12.	ULTIMATE CONTROLLING PARTY

Hind High Vacuum Company Pvt Ltd, a company registered in India, is regarded by the directors as being the company's parent and ultimate controlling party. The registered office of Hind High Vacuum Company Private Ltd is No. 17, Phase -1, Peenya Industrial Area, Bangalore - 560058, India.