H M Commercial Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09433922

H M COMMERCIAL LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 February 2026

H M COMMERCIAL LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2026

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 4

H M COMMERCIAL LIMITED

STATEMENT OF FINANCIAL POSITION

28 February 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		2,102,528		2,104,902

CURRENT ASSETS

Debtors	5	6,710	5,960
Cash at bank and in hand		13,358	98
		--------	-------
		20,068	6,058

CREDITORS: amounts falling due within one year	6	( 1,161,986)		( 1,128,287)
		------------		------------
NET CURRENT LIABILITIES			( 1,141,918)		( 1,122,229)
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			960,610		982,673

CREDITORS: amounts falling due after more than one year	7		( 517,755)		( 593,790)

PROVISIONS

Taxation including deferred tax	( 66,447)	( 66,447)
	---------	---------
NET ASSETS	376,408	322,436
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	376,308	322,336
	---------	---------
SHAREHOLDER FUNDS	376,408	322,436
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

H M COMMERCIAL LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 14 October 2026 , and are signed on behalf of the board by:

H S Manton
Director

Company registration number: 09433922

H M COMMERCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 28 Headingley Lane, Leeds, LS6 2AS.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of rents received.

Tangible assets

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Other tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TANGIBLE ASSETS

	Investment property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 March 2025 and 28 February 2026	2,089,073	25,338	2,114,411
	------------	--------	------------
Depreciation
At 1 March 2025	–	9,509	9,509
Charge for the year	–	2,374	2,374
	------------	--------	------------
At 28 February 2026	–	11,883	11,883
	------------	--------	------------
Carrying amount
At 28 February 2026	2,089,073	13,455	2,102,528
	------------	--------	------------
At 28 February 2025	2,089,073	15,829	2,104,902
	------------	--------	------------

5. DEBTORS

	2026	2025
	£	£
Trade debtors	6,710	5,960
	-------	-------

6. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	59,290	64,900
Trade creditors	1,000	1,026
Corporation tax	4,733	–
Social security and other taxes	7,234	6,690
Amounts due to related companies	900,909	860,711
Other creditors	184,645	190,895
Other creditors	4,175	4,065
	------------	------------
	1,161,986	1,128,287
	------------	------------

7. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	517,755	593,790
	---------	---------