For the financial year ended 31 July 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Humber Maintenance Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 48 Knightley Way, Hull, East Yorkshire, United Kingdom, HU7 3JR.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

The average monthly number of persons employed by the company during the year was:

Investment property is initially measured at cost and subsequently re-measured at fair value at each reporting date, with unrealised gains and losses recognised in the profit or loss.

The directors have considered the fair value of the investment property at the balance sheet date and are satisfied that the carrying value is not materially different from its fair value. Accordingly, no fair value adjustment has been recognised during the year.

Bank loans which are secured total £238,775 (2025: £119,149). This comprises £19,721(2025: £4,039) included within Creditors: amounts falling due within one year (Note 5) and £219,054 (2025: £115,110) included within Creditors: amounts falling due after more than one year (Note 6).

These bank loans are fully secured by a first legal charge over the company’s investment property. At the balance sheet date, the carrying fair value of the secured investment property was £345,923 (2025: £170,128).