HTB Services Limited - Period Ending 2026-01-31

Registration number: 11151064

HTB Services Limited

Annual Report and Unaudited Financial Statements

for the year ended 31 January 2026

HTB Services Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 11
Detailed Profit and Loss Account	12 to 13

HTB Services Limited

Company Information

Directors

Mr Howard Bryant

Mrs Tracie Emma Bryant

Registered office

71-75 Shelton Street
Covent Garden
London
United Kingdom
WC2H 9JQ

Accountants

Smith Willcox & Co 38 Queen Street
Scarborough
North Yorkshire
YO11 1HE

HTB Services Limited

Directors' Report for the year ended 31 January 2026

The directors present their report and the financial statements for the year ended 31 January 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr Howard Bryant

Mrs Tracie Emma Bryant

Principal activity

The principal activity of the company is Service Activities Incidental to Water Transport

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:

.........................................
Mrs Tracie Emma Bryant
Director

Financial Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
HTB Services Limited
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HTB Services Limited for the year ended 31 January 2026 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at
http://www.ifa.org.uk/.

This report is made solely to the Board of Directors of HTB Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of HTB Services Limited and state those matters that we have agreed to state to the Board of Directors of HTB Services Limited, as a body, in this report in accordance with guidance issued by the IFA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HTB Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that HTB Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HTB Services Limited. You consider that HTB Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HTB Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Smith Willcox & Co
38 Queen Street
Scarborough
North Yorkshire
YO11 1HE

21 October 2026

HTB Services Limited

Profit and Loss Account for the year ended 31 January 2026

	Note	2026 £	2025 £
Turnover		177,114	133,302
Cost of sales		(2,832)	(1,668)
Gross profit		174,282	131,634
Administrative expenses		(135,820)	(95,729)
Operating profit		38,462	35,905
Interest payable and similar expenses		(1,418)	(642)
Profit before tax		37,044	35,263
Tax on profit		(8,040)	(6,287)
Profit for the financial year		29,004	28,976

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

HTB Services Limited

Statement of Comprehensive Income for the year ended 31 January 2026

	2026 £	2025 £
Profit for the year	29,004	28,976
Total comprehensive income for the year	29,004	28,976

HTB Services Limited

(Registration number: 11151064)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	4,017	3,157
Current assets
Debtors	6	12,448	14,366
Cash at bank and in hand		17,665	10,368
		30,113	24,734
Creditors: Amounts falling due within one year	7	(17,687)	(15,656)
Net current assets		12,426	9,078
Total assets less current liabilities		16,443	12,235
Creditors: Amounts falling due after more than one year	7	(13,552)	(3,868)
Net assets		2,891	8,367
Capital and reserves
Called up share capital		1	1
Retained earnings		2,890	8,366
Shareholders' funds		2,891	8,367

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:

.........................................
Mrs Tracie Emma Bryant
Director

HTB Services Limited

Statement of Changes in Equity for the year ended 31 January 2026

	Share capital £	Retained earnings £	Total £
At 1 February 2025	1	8,366	8,367
Profit for the year	-	29,004	29,004
Dividends	-	(34,480)	(34,480)
At 31 January 2026	1	2,890	2,891

	Share capital £	Retained earnings £	Total £
At 1 February 2024	1	394	395
Profit for the year	-	28,976	28,976
Dividends	-	(21,004)	(21,004)
At 31 January 2025	1	8,366	8,367

HTB Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The address of its registered office is:
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

HTB Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Asset class	Depreciation method and rate
Office equipment Motor Vehicle	18% per annum reducing balance 18% per annum reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors ) during the year, was 2 (2025 - 2).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	8,040	6,287

HTB Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

5	Tangible assets

Furniture, fittings and equipment
£

Motor vehicles
£

Total
£

Cost or valuation

At 1 February 2025

5,912

1,599

7,511

At 31 January 2026

5,912

1,599

7,511

Depreciation

At 1 February 2025

1,014

524

1,538

Charge for the year

881

1,075

1,956

At 31 January 2026

1,895

1,599

3,494

Carrying amount

At 31 January 2026

4,017

-

4,017

At 31 January 2025

2,082

1,075

3,157

6

Debtors

Current

2026
£

2025
£

Trade debtors

11,945

14,039

Prepayments

503

327

12,448

14,366

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	14,218	11,440
Accruals and deferred income	1,524	2,216
Other creditors	1,945	2,000
	17,687	15,656

Creditors: amounts falling due after more than one year

Non-current loans and borrowings

HTB Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

	2026 £	2025 £

IWOCA loan	13,520	647
Directors loan	32	3,221
	13,552	3,868

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
H Bryant of £0.01 each	50	1	50	1
T Bryant of £0.01 each	50	1	50	1
	100	1	100	1

9

Dividends

Interim dividends paid

	2026 £	2025 £
Interim dividend of £1.00 per each Ordinary	34,480	21,004

HTB Services Limited

Detailed Profit and Loss Account for the year ended 31 January 2026

	2026 £	2025 £
Turnover (analysed below)	177,114	133,302
Cost of sales (analysed below)	(2,832)	(1,668)
Gross profit	174,282	131,634
Gross profit (%)	98.4%	98.75%
Administrative expenses
Employment costs (analysed below)	(61,896)	(37,306)
Establishment costs (analysed below)	(8,938)	(10,265)
General administrative expenses (analysed below)	(62,155)	(47,311)
Finance charges (analysed below)	(875)	(154)
Depreciation costs (analysed below)	(1,956)	(693)
	(135,820)	(95,729)
Operating profit	38,462	35,905
Interest payable and similar expenses (analysed below)	(1,418)	(642)
Profit before tax	37,044	35,263

HTB Services Limited

Detailed Profit and Loss Account for the year ended 31 January 2026

2026
£

2025
£


Turnover
Work done	177,114	133,302


Cost of sales
Direct costs	(2,832)	(1,668)


Employment costs
Labour costs	(8,538)	(7,319)
Directors remuneration	(35,326)	(29,987)
Subcontract cost	(18,032)	-
	(61,896)	(37,306)


Establishment costs
Rent	(3,840)	(4,215)
Utilities	(1,884)	(1,884)
Insurance	(1,696)	(2,020)
Repairs and maintenance	(1,518)	(2,146)
	(8,938)	(10,265)


General administrative expenses
Printing, postage and stationery	(1,120)	(675)
Sundry expenses	(517)	(612)
Cleaning (including PPE)	(111)	(92)
Motor expenses	(14,592)	(11,381)
Travel and subsistence	(37,525)	(30,585)
Marketing	(1,947)	(1,333)
Accountancy fees	(2,413)	(2,153)
Consultancy fees	(3,450)	-
Leasing payments	(480)	(480)
	(62,155)	(47,311)


Finance charges
Bank charges	(875)	(154)


Depreciation costs
Depreciation of fixtures and fittings (owned)	(506)	-
Depreciation of motor vehicles (owned)	(1,075)	(236)
Depreciation of office equipment (owned)	(375)	(457)
	(1,956)	(693)


Interest payable and similar expenses
Bank interest payable	(418)	(168)
Bank loan interest payable	(1,000)	(474)
	(1,418)	(642)

	Furniture, fittings and equipment £	Motor vehicles £	Total £
Cost or valuation
At 1 February 2025	5,912	1,599	7,511
At 31 January 2026	5,912	1,599	7,511
Depreciation
At 1 February 2025	1,014	524	1,538
Charge for the year	881	1,075	1,956
At 31 January 2026	1,895	1,599	3,494
Carrying amount
At 31 January 2026	4,017	-	4,017
At 31 January 2025	2,082	1,075	3,157

Current	2026 £	2025 £
Trade debtors	11,945	14,039
Prepayments	503	327
	12,448	14,366