H & C Enterprises (Yorkshire) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07192464

H & C ENTERPRISES (YORKSHIRE) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

H & C ENTERPRISES (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

CURRENT ASSETS

Stocks		5,000	5,000
Debtors	4	117,576	114,432
Cash at bank and in hand		59,521	65,462
		----------	----------
		182,097	184,894

CREDITORS: amounts falling due within one year	5	17,856		18,419
		----------		----------
NET CURRENT ASSETS			164,241		166,475
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			164,241		166,475
			----------		----------
NET ASSETS			164,241		166,475
			----------		----------

H & C ENTERPRISES (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	6	1	1
Profit and loss account		164,240	166,474
		----------	----------
SHAREHOLDER FUNDS		164,241	166,475
		----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

T Cawood

Director

Company registration number: 07192464

H & C ENTERPRISES (YORKSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price. Cost includes all costs of purchase and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. DEBTORS

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	112,610	110,932
Other debtors	4,966	3,500
	----------	----------
	117,576	114,432
	----------	----------

5. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,399	7,739
Corporation tax	–	820
Social security and other taxes	6,478	2,558
Other creditors	4,979	7,302
	---------	---------
	17,856	18,419
	---------	---------

6. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

7. CONTROLLING PARTY

The parent company of H & C Enterprises (Yorkshire) Limited is Hutton & Cawood Limited, a company registered in England and Wales, whose registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.