HMS Property Management Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05638048

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,813		13,452
Investments	5		-		42,500

			13,813		55,952
CURRENT ASSETS
Debtors	6	146,233		315,240
Cash at bank and in hand		41,552		64,343

		187,785		379,583
Creditors: Amounts Falling Due Within One Year	7	(111,099 )		(341,599 )

NET CURRENT ASSETS (LIABILITIES)			76,686		37,984

TOTAL ASSETS LESS CURRENT LIABILITIES			90,499		93,936

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,667 )

NET ASSETS			90,499		92,269

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			90,299		92,069

SHAREHOLDERS' FUNDS			90,499		92,269

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HMS Property Management Services Limited

Balance Sheet (continued)

As At 31 March 2026

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 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 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

S R Eckton Director	D E Harper Director
23rd September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HMS Property Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05638048 . The registered office is 62 Rumbridge Street, Totton, Southampton, SO40 9DS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requiremetns of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statemetns are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to to write off the cost or valuation of assets, less their residual values over their useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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HMS Property Management Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 22 (2025: 19)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	54,633	17,075	71,708
Additions	4,493	-	4,493

As at 31 March 2026	59,126	17,075	76,201

Depreciation
As at 1 April 2025	42,662	15,594	58,256
Provided during the period	3,762	370	4,132

As at 31 March 2026	46,424	15,964	62,388

Net Book Value
As at 31 March 2026	12,702	1,111	13,813

As at 1 April 2025	11,971	1,481	13,452

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	85,000

As at 31 March 2026	85,000

Provision
As at 1 April 2025	42,500
Added in period	42,500

As at 31 March 2026	85,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	42,500

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HMS Property Management Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	68,963	127,357
Amounts owed by group undertakings	8,010	22,425
Other debtors	69,260	165,458

	146,233	315,240

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	18,168	44,479
Bank loans and overdrafts	1,667	10,000
Other creditors	12,280	164,238
Taxation and social security	78,984	122,882

	111,099	341,599

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,667

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

10. Subsidiaries

Detais of the company's subsidiaries at 31 March 2026 are as follows:

Name of undertaking	Registered office	Class of	%Held
		Shares held	Direct	Indirect

Winchester Residential Sales Limited	United Kingdom	Ordinary	100.00	100.00

The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:

Name of undertaking	Capital and Reseves	Profit/ (Loss)
	£	£
Winchester Residential Sales Limited	(393)	(527)

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