REGISTERED NUMBER: 08393207 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

H M D INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Bland

Mrs L M Bland

REGISTERED OFFICE:

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

REGISTERED NUMBER:

08393207 (England and Wales)

ACCOUNTANTS:

Saxon & Co Accountants Ltd

Chartered Certified Accountants

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

FIXED ASSETS

Investments

4

1

1

Investment property

5

827,997

572,090

827,998

572,091

CURRENT ASSETS

Debtors

6

13,087

118,208

Cash at bank

36,408

201,826

49,495

320,034

CREDITORS

Amounts falling due within one year

7

126,255

147,520

NET CURRENT (LIABILITIES)/ASSETS

(76,760

)

172,514

TOTAL ASSETS LESS CURRENT LIABILITIES

751,238

744,605

CREDITORS

Amounts falling due after more than one year

8

(69,391

)

(135,828

)

PROVISIONS FOR LIABILITIES

(20,854

)

-

NET ASSETS

660,993

608,777

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

62,561

-

Retained earnings

598,430

608,775

SHAREHOLDERS' FUNDS

660,993

608,777

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 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.

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 13 August 2026 and were signed on its behalf by:

D R Bland - Director

1.	STATUTORY INFORMATION

H M D 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

and 28 February 2026

1

NET BOOK VALUE

At 28 February 2026

1

At 28 February 2025

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

572,090

Additions

255,907

At 28 February 2026

827,997

NET BOOK VALUE

At 28 February 2026

827,997

At 28 February 2025

572,090

Fair value at 28 February 2026 is represented by:

£

Valuation in 2018

4,582

Valuation in 2021

16,000

Valuation in 2022

62,833

Cost

744,582

827,997

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

744,582

488,675

Investment property was valued on an open market basis on 28 February 2023 by the directors. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

13,087

106,666

Other debtors

-

11,542

13,087

118,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

66,199

64,172

Trade creditors

31,412

-

Taxation and social security

11,495

6,220

Other creditors

17,149

77,128

126,255

147,520

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

69,391

135,828

9.

RESERVES

Fair

value

reserve

£

Fair Value Reserve

62,561

At 28 February 2026

62,561

10.	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.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Bland and L Bland.