REGISTERED NUMBER: 10587303 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

HCT Holdings Ltd

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

Y H Teli

REGISTERED OFFICE:

12 Dove Park

Chorleywood

Rickmansworth

WD3 5NY

REGISTERED NUMBER:

10587303 (England and Wales)

ACCOUNTANTS:

SBM Associates Limited

Freedman House

Christopher Wren Yard

117 High Street

Croydon

CR0 1QG

FIXED ASSETS

Tangible assets

4

314

1,026

Investment property

5

500,000

546,881

500,314

547,907

CURRENT ASSETS

Cash at bank

57,518

113,438

CREDITORS

Amounts falling due within one year

6

223,237

272,239

NET CURRENT LIABILITIES

(165,719

)

(158,801

)

TOTAL ASSETS LESS CURRENT LIABILITIES

334,595

389,106

CREDITORS

Amounts falling due after more than one year

7

378,750

382,220

NET (LIABILITIES)/ASSETS

(44,155

)

6,886

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

(46,881

)

-

Retained earnings

2,626

6,786

(44,155

)

6,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 20 October 2026 and were signed by:

Y H Teli - Director

1.	STATUTORY INFORMATION

HCT Holdings Ltd 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 as modified by the revaluation of certain assets.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 February 2025

4,105

Additions

419

At 31 January 2026

4,524

Depreciation

At 1 February 2025

3,079

Charge for year

1,131

At 31 January 2026

4,210

Net book value

At 31 January 2026

314

At 31 January 2025

1,026

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 February 2025

546,881

Revaluations

(46,881

)

At 31 January 2026

500,000

Net book value

At 31 January 2026

500,000

At 31 January 2025

546,881

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

(46,881

)

Cost

546,881

500,000

The investment property is valued annually by the director on an open market existing use basis.

The historical cost of the investment property amounted to £546,881 (2025 - £546,881).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

4,767

10,648

Taxation and social security

319

319

Other creditors

218,151

261,272

223,237

272,239

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

378,750

382,220

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years by instalments

378,750

378,750

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loans

383,517

392,868

The loan is secured on the investment property.

9.

RESERVES

Fair

value

reserve

£

Revaluation of property

(46,881

)

At 31 January 2026

(46,881

)