REGISTERED NUMBER: 11216953 (England and Wales)

HD3 REMOVALS AND STORAGE LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

B T Taylor

SECRETARY:

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

11216953 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

95,174

108,082

CURRENT ASSETS

Debtors

5

10,236

13,279

Cash at bank

63,599

48,827

73,835

62,106

CREDITORS

Amounts falling due within one year

6

75,393

55,605

NET CURRENT (LIABILITIES)/ASSETS

(1,558

)

6,501

TOTAL ASSETS LESS CURRENT LIABILITIES

93,616

114,583

CREDITORS

Amounts falling due after more than one year

7

70,331

113,534

NET ASSETS

23,285

1,049

CAPITAL AND RESERVES

Called up share capital

9

110

100

Retained earnings

23,175

949

SHAREHOLDERS' FUNDS

23,285

1,049

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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:

B T Taylor - Director

1.	STATUTORY INFORMATION

HD3 Removals and Storage Ltd 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 the profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

Machinery

Fittings

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

451

59,186

93,693

3,994

157,324

Additions

291

1,021

10,500

820

12,632

Disposals

-

-

(9,745

)

-

(9,745

)

At 28 February 2026

742

60,207

94,448

4,814

160,211

DEPRECIATION

At 1 March 2025

10

2,783

44,545

1,904

49,242

Charge for year

128

11,364

13,256

791

25,539

Eliminated on disposal

-

-

(9,744

)

-

(9,744

)

At 28 February 2026

138

14,147

48,057

2,695

65,037

NET BOOK VALUE

At 28 February 2026

604

46,060

46,391

2,119

95,174

At 28 February 2025

441

56,403

49,148

2,090

108,082

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Vehicles

£

COST

At 1 March 2025

and 28 February 2026

83,948

DEPRECIATION

At 1 March 2025

34,801

Charge for year

12,287

At 28 February 2026

47,088

NET BOOK VALUE

At 28 February 2026

36,860

At 28 February 2025

49,147

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,892

5,293

Other debtors

6,344

7,986

10,236

13,279

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

7,923

6,173

Hire purchase contracts

37,145

31,110

Taxation and social security

25,821

6,474

Other creditors

4,504

11,848

75,393

55,605

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

19,043

25,507

Hire purchase contracts

51,288

88,027

70,331

113,534

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank Loan

7,923

6,173

Amounts falling due between one and two years:

Bank Loans - 1-2 Years

5,492

6,547

Amounts falling due between two and five years:

Bank Loans - 2-5 Years

13,551

18,960

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10

Ordinary B

£1

10

-

110

100

10 Ordinary B shares of £1 each were allotted and fully paid for cash at par during the year.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

B T Taylor

Balance outstanding at start of year

7,952

9,879

Amounts advanced

6,310

7,952

Amounts repaid

(7,952

)

(9,879

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,310

7,952

11.	RELATED PARTY DISCLOSURES

During the year the company repaid £286 (2025: £8,200) to HD3 Storage (Northern) Ltd, a company controlled by B Taylor, a shareholder. At the year end £2,787 (2025:£3,073) was outstanding.

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.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

10 July 2026