Hbh Storage Ltd Accounts






Hbh Storage Ltd

	Company No. SC619028
		Information for Filing with The Registrar
		31 January 2026

The Directors present their report and the accounts for the year ended 31 January 2026.

Principal activities
The principal activity of the company during the year under review was the ownership, leasing, and management of land.




Directors

The Directors who served at any time during the year were as follows:

Bennett Hiscoe
Harris Hiscoe








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Bennett Hiscoe
Director
08 October 2026

at	31 January 2026
Company No.		SC619028	Notes	2026	2025
				£	£
Fixed assets


	Investment property		4	80,235	80,235

				80,235	80,235
Current assets

	Debtors		5	5,850	-

	Cash at bank and in hand			8	140
				5,858	140
Creditors: Amount falling due within one year			6	(106,259)	(105,660)
Net current liabilities				(100,401)	(105,520)
Total assets less current liabilities				(20,166)	(25,285)




Net liabilities				(20,166)	(25,285)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	(20,266)	(25,385)

Total equity				(20,166)	(25,285)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 January 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 October 2026 and signed on its behalf by:
Bennett Hiscoe
Director
08 October 2026

for the year ended 31 January 2026

General information

Hbh Storage Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC619028

Its registered office is:

1 Fairview

3 Millerston Avenue

Glasgow

G31 4BZ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The financial statements have been prepared on a going concern basis. At the balance sheet date, the company's total liabilities exceeded its total assets by £20,166. However, the directors have reviewed the company’s cash flow requirements and have received confirmation from the directors that they will continue to provide financial support to the company and will not seek repayment of their directors' loans of £105,659 for a period of at least twelve months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis.

Accounting policies

Turnover

Turnover represents ground rent income receivable during the financial year, recognized on a straight-line basis over the period of the tenancy.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 February 2025	80,235



		At 31 January 2026	80,235


		The investment property was valued at open market value at 31 January 2026 by the Directors. The historical cost of the property is £80,235.

5	Debtors
			2026	2025
			£	£
		Trade debtors	5,850	-







			5,850	-

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£







		Loans from directors	105,659	105,059

		Accruals and deferred income	600	601
			106,259	105,660

Share Capital

The company has 100 ordinary £1 shares allocated, called up and fully paid .

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

At the balance sheet date, the company owed £105,659 (2025: £105,059) to its director. Mr B. Hiscoe These loans are unsecured, interest-free, and repayable on demand.