REGISTERED NUMBER: 04967995 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

H A C M Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M L Evans

Mrs S A Harris

SECRETARY:

Mr M L Evans

REGISTERED OFFICE:

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

REGISTERED NUMBER:

04967995 (England and Wales)

ACCOUNTANTS:

TC Group

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

FIXED ASSETS

Tangible assets

4

2,970

2,632

CURRENT ASSETS

Debtors

5

53,871

63,604

Cash at bank and in hand

374,048

353,278

427,919

416,882

CREDITORS

Amounts falling due within one year

6

230,895

215,083

NET CURRENT ASSETS

197,024

201,799

TOTAL ASSETS LESS CURRENT LIABILITIES

199,994

204,431

PROVISIONS FOR LIABILITIES

727

644

NET ASSETS

199,267

203,787

CAPITAL AND RESERVES

Called up share capital

9

9

Retained earnings

199,258

203,778

SHAREHOLDERS' FUNDS

199,267

203,787

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 28 August 2026 and were signed on its behalf by:

Mr M L Evans - Director

1.	STATUTORY INFORMATION

H A C M 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.

Turnover

Turnover 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.

Plant and machinery etc

-

25% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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.

Hire purchase and leasing commitments

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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

22,337

Additions

1,343

At 31 March 2026

23,680

DEPRECIATION

At 1 April 2025

19,705

Charge for year

1,005

At 31 March 2026

20,710

NET BOOK VALUE

At 31 March 2026

2,970

At 31 March 2025

2,632

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,622

216

Other debtors

51,249

63,388

53,871

63,604

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1,084

25,959

Taxation and social security

51,004

33,031

Other creditors

178,807

156,093

230,895

215,083

7.	OTHER FINANCIAL COMMITMENTS

The company has total commitments of £1,000 (2025: £1,000) rent payable to the parent company. This covers the period to 31 March and is excluded from the balance sheet creditors.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Sam Harris Case Management Limited..

The registered office of Sam Harris Case Management Limited is Cliffe Hill House, 22-26 Nottingham Road, Stapleford, Nottingham, NG9 8AA and its principal place of business is 21 Beaconsfield Street, Long Eaton, Nottingham, NG10 1AY.

9.	CLIENT BANK ACCOUNT

Cash at bank and in hand includes two client bank accounts which at 31 March 2026 contained total client funds of £167,150 (2025: £147,787). The balance that relates to amounts owed to clients is shown in the accounts as other creditors and at 31 March 2026 totalled £167,021 (2025: £147,637).