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Registered number: 15538329
H Of M Ltd
Financial Statements
For The Year Ended 31 March 2026
TNTax
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15538329
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 817 1,633
817 1,633
CURRENT ASSETS
Debtors 5 16,509 16,182
Cash at bank and in hand 19,137 652
35,646 16,834
Creditors: Amounts Falling Due Within One Year 6 (83,709 ) (41,887 )
NET CURRENT ASSETS (LIABILITIES) (48,063 ) (25,053 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,246 ) (23,420 )
NET LIABILITIES (47,246 ) (23,420 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (47,247 ) (23,421 )
SHAREHOLDERS' FUNDS (47,246) (23,420)
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Yechan Seo
Director
7 August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H Of M Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15538329 . The registered office is 86-90 Paul Street, London, EC2A 4NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 3 years straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 2,450
As at 31 March 2026 2,450
Depreciation
As at 1 April 2025 817
Provided during the period 816
As at 31 March 2026 1,633
Net Book Value
As at 31 March 2026 817
As at 1 April 2025 1,633
Page 3
Page 4
5. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Other debtors 16,509 16,182
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Trade creditors 1 -
Other creditors - 900
Director's loan account 83,708 40,987
83,709 41,887
7. Share Capital
31 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 1 1
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