REGISTERED NUMBER: 07723965 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

HUDSON (HARBOUR) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O Z Fink

S Maierovits

REGISTERED OFFICE:

Sutherland House

70-78 West Hendon Broadway

London

NW9 7BT

REGISTERED NUMBER:

07723965 (England and Wales)

AUDITORS:

Melinek Fine LLP

Chartered Accountants

Statutory Auditors

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

FIXED ASSETS

Tangible assets

4

33,279

12,168

CURRENT ASSETS

Debtors

5

1,388,555

440,516

Cash at bank

13,756

350,787

1,402,311

791,303

CREDITORS

Amounts falling due within one year

6

1,305,411

865,952

NET CURRENT ASSETS/(LIABILITIES)

96,900

(74,649

)

TOTAL ASSETS LESS CURRENT LIABILITIES

130,179

(62,481

)

PROVISIONS FOR LIABILITIES

7

-

12,000

NET ASSETS/(LIABILITIES)

130,179

(74,481

)

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

8

130,079

(74,581

)

130,179

(74,481

)

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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

S Maierovits - Director

1.	STATUTORY INFORMATION

Hudson (Harbour) 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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment.

Financial liabilities that are classified as payable within one year are subsequently measured at the undiscounted amount of the cash or other consideration expected to be paid.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. 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 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 53 (2024 - 43 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

252,070

1,600

253,670

Additions

37,861

-

37,861

At 30 September 2025

289,931

1,600

291,531

DEPRECIATION

At 1 October 2024

240,115

1,387

241,502

Charge for year

16,697

53

16,750

At 30 September 2025

256,812

1,440

258,252

NET BOOK VALUE

At 30 September 2025

33,119

160

33,279

At 30 September 2024

11,955

213

12,168

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

163,118

-

Amounts owed by group undertakings

1,195,020

59,738

Other debtors

30,417

380,778

1,388,555

440,516

The amounts owed by the related parties and group undertakings are due on demand and non interest bearing.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

124,909

31,663

Amounts owed to group undertakings

-

10,818

Taxation and social security

116,027

43,356

Other creditors

1,064,475

780,115

1,305,411

865,952

The amounts owed to the related parties and group undertakings are payable on demand and non interest bearing.

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Other provisions

-

12,000

8.

RESERVES

Profit

and loss

account

£

At 1 October 2024

(74,581

)

Profit for the year

204,660

At 30 September 2025

130,079

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

D B Fine (Senior Statutory Auditor)

for and on behalf of Melinek Fine LLP

10.	RELATED PARTY DISCLOSURES

Included in other debtor is amounts totalling £1,199 owed by a company that is in joint venture with the group company.

11.	ULTIMATE PARENT COMPANY

The ultimate parent company is Dylon UK Limited, a company incorporated in England and Wales. Dylon UK Limited is the parent of the smallest and the largest group of undertakings to consolidate these financial statements copies can be obtained from the registered office of Dylon UK Limited.