REGISTERED NUMBER: 10610931 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

H H Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R L Hulme

Mrs N M Hulme

REGISTERED OFFICE:

High Ridge Farm

Chalk Hill

Soberton

Southampton

Hampshire

SO32 3PH

REGISTERED NUMBER:

10610931 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

635,659

689,289

CURRENT ASSETS

Debtors

5

51,880

80,004

Investments

6

1,373,442

1,373,442

Cash at bank

183,310

57,528

1,608,632

1,510,974

CREDITORS

Amounts falling due within one year

7

779,168

765,513

NET CURRENT ASSETS

829,464

745,461

TOTAL ASSETS LESS CURRENT LIABILITIES

1,465,123

1,434,750

PROVISIONS FOR LIABILITIES

8

156,705

169,972

NET ASSETS

1,308,418

1,264,778

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,308,318

1,264,678

SHAREHOLDERS' FUNDS

1,308,418

1,264,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

R L Hulme - Director

Mrs N M Hulme - Director

1.	STATUTORY INFORMATION

H H Plant 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.

Preparation of consolidated financial statements

The financial statements contain information about H H Plant Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

-

15% reducing balance basis

Motor vehicles

-

15% reducing balance basis

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

1,217,055

-

243,349

1,460,404

Additions

30,280

600

56,714

87,594

Disposals

(46,000

)

-

(6,200

)

(52,200

)

At 31 December 2025

1,201,335

600

293,863

1,495,798

DEPRECIATION

At 1 January 2025

637,074

-

134,041

771,115

Charge for year

86,554

90

16,075

102,719

Eliminated on disposal

(12,765

)

-

(930

)

(13,695

)

At 31 December 2025

710,863

90

149,186

860,139

NET BOOK VALUE

At 31 December 2025

490,472

510

144,677

635,659

At 31 December 2024

579,981

-

109,308

689,289

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,392

57,060

Prepayments

16,488

22,944

51,880

80,004

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

1,373,442

1,373,442

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,008

23,042

Amounts owed to group undertakings

732,822

732,822

Tax

27,813

-

VAT

9,275

7,424

Accrued expenses

2,250

2,225

779,168

765,513

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

156,705

169,972

Deferred

tax

£

Balance at 1 January 2025

169,972

Capital allowances

(13,267

)

Losses

Balance at 31 December 2025

156,705

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

1

49

50

50

Ordinary B

1

51

50

100

100

During the year the company redesignated 1 Ordinary A £1 Share to 1 Ordinary B £1 Share.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R L Hulme.

The ultimate controlling party is R L Hulme.

11.	INVESTMENTS

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in income when receivable.