Company registration number: 16126541
Annual report and unaudited financial statements
for the period ended 31 December 2025
for
Hsa Investment Holdings Limited
Pages for filing with the Registrar
Company registration number: 16126541
Hsa Investment Holdings Limited
Balance sheet
as at 31 December 2025
Note £ £
Fixed assets
Tangible assets 4 24,294
24,294
Current assets
Stocks 12,949
Debtors 18
Cash at bank and in hand 83,557
96,524
Creditors: amounts falling due within one year
(76,987)
Net current assets 19,537
Total assets less current liabilities 43,831
Provisions for liabilities (918)
NET ASSETS 42,913
Capital and reserves
Called up share capital 20
Profit and loss account 42,893
TOTAL EQUITY 42,913
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 16126541
Hsa Investment Holdings Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 31 August 2026 and signed on its behalf by:
Mr M Andrews, Director
31 August 2026
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Hsa Investment Holdings Limited
Notes to the financial statements
for the period ended 31 December 2025
1 Company information
Hsa Investment Holdings Limited is a private company registered in England and Wales. Its registered number is 16126541. The company is limited by shares. Its registered office is Exchange Building, 66 Church Street,, Hartlepool, TS24 7DN.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery -
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Hsa Investment Holdings Limited
Notes to the financial statements - continued
for the period ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 2.
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 24,905
At 31 December 2025 24,905
Depreciation
Charge for period 611
At 31 December 2025 611
Net book value
At 31 December 2025 24,294
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Hsa Investment Holdings Limited
Notes to the financial statements - continued
for the period ended 31 December 2025
5 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the period ended 31 December 2025.
£
Amounts advanced 74,421
Amounts repaid (145,929)
Balance outstanding at end of period (71,508)
6 Contingent liabilities
There was no contingent liabilities to report as at the balance sheet date
7 Work in Progress
Work in progress represents residential properties purchased with the intention of resale. Costs include purchase price, legal fees, stamp duty and directly attributable refurbishment costs. Work in progress is stated at the lower of cost and net realisable value. Costs are expensed to cost of sales when the property is sold.
8 Turnover
Revenue from property sales is recognised when control of the property transfers to the buyer, which is typically on legal completion.
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