Halux Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC825013

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,758,750		1,758,750

			1,758,750		1,758,750
CURRENT ASSETS
Debtors	5	36,385		12,370

		36,385		12,370
Creditors: Amounts Falling Due Within One Year	6	(1,147,971 )		(1,148,580 )

NET CURRENT ASSETS (LIABILITIES)			(1,111,586 )		(1,136,210 )

TOTAL ASSETS LESS CURRENT LIABILITIES			647,164		622,540

NET ASSETS			647,164		622,540

CAPITAL AND RESERVES
Called up share capital			106		106
Profit and Loss Account			647,058		622,434

SHAREHOLDERS' FUNDS			647,164		622,540

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Halux Holdings Ltd

Balance Sheet (continued)

As At 31 January 2026

For the 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.

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 Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Suzanne Irvine

Director

27 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Halux Holdings Ltd is a private company, limited by shares, incorporated in Scotland, the registered number is SC825013 . The registered office is 34 Albyn Place, Aberdeen, Scotland, AB10 1YL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

2.3. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related 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.

Current 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

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

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Halux Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.4. Investments - Unlisted

Interests in subsidiaries, associates and jointly controlled entities are initially measure at cost and

subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and

operating policies of the entity so as to obtain benefits from its activities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2025	1,758,750

As at 31 January 2026	1,758,750

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	1,758,750

As at 1 February 2025	1,758,750

Hampton & Associates Ltd

The company holds 100% of the share capital in Hampton & Associates Ltd.

Profit for the year: £103,663

Capital and reserves: £610,197

5. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Amounts owed by group undertakings	36,385	12,370

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Halux Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Other creditors	1,147,971	1,148,580

7. Related Party Transactions

The amount due from the related party at the year end was £36,385 (2025 : £12,371).

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