H.H.A. (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01188060 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

H.H.A. (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

J K D Lucas

SECRETARY:

Mrs J M D Hollis

REGISTERED OFFICE:

1 Sanderstead Road

South Croydon

Surrey

CR2 0PE

REGISTERED NUMBER:

01188060 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Tangible assets

5

24,402

28,748

Investment property

6

3,148,725

3,066,820

3,173,127

3,095,568

CURRENT ASSETS

Debtors

7

292,669

248,283

Cash at bank

627,579

625,207

920,248

873,490

CREDITORS

Amounts falling due within one year

8

85,225

74,031

NET CURRENT ASSETS

835,023

799,459

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,008,150

3,895,027

PROVISIONS FOR LIABILITIES

667,557

666,964

NET ASSETS

3,340,593

3,228,063

CAPITAL AND RESERVES

Called up share capital

9

98

Retained earnings

10

3,340,495

3,227,965

SHAREHOLDERS' FUNDS

3,340,593

3,228,063

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 director acknowledges his 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 director and authorised for issue on 21 September 2026 and were signed by:

J K D Lucas - Director

1.	STATUTORY INFORMATION

H.H.A. (Holdings) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 January 2025

5,406

36,245

41,651

Additions

2,965

-

2,965

At 31 December 2025

8,371

36,245

44,616

DEPRECIATION

At 1 January 2025

5,406

7,497

12,903

Charge for year

124

7,187

7,311

At 31 December 2025

5,530

14,684

20,214

NET BOOK VALUE

At 31 December 2025

2,841

21,561

24,402

At 31 December 2024

-

28,748

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

3,066,820

Additions

81,905

At 31 December 2025

3,148,725

NET BOOK VALUE

At 31 December 2025

3,148,725

At 31 December 2024

3,066,820

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

288,683

240,608

Prepayments

3,986

7,675

292,669

248,283

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade creditors

6,889

1,228

Taxation and social security

38,475

55,351

Other creditors

39,861

17,452

85,225

74,031

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

98

Ordinary

£1

98

10.

RESERVES

Retained

earnings

£

At 1 January 2025

3,227,965

Profit for the year

112,530

At 31 December 2025

3,340,495

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party. The shareholding is split 50/50 between John Lucas and Jane Hollis.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H.H.A. (Holdings) Limited for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of H.H.A. (Holdings) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H.H.A. (Holdings) Limited and state those matters that we have agreed to state to the director of H.H.A. (Holdings) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that H.H.A. (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of H.H.A. (Holdings) Limited. You consider that H.H.A. (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of H.H.A. (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

21 September 2026