Company No: 14547182 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Henry Gavin

REGISTERED OFFICE	Ground Floor Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

COMPANY NUMBER

14547182 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	2,335		3,075
Investments	4	50		50
		2,385		3,125
Current assets
Debtors	5	32,389		28,453
Cash at bank and in hand	6	1,374		4,279
		33,763		32,732
Creditors: amounts falling due within one year	7	( 32,584)		( 34,879)
Net current assets/(liabilities)		1,179		(2,147)
Total assets less current liabilities		3,564		978
Net assets		3,564		978
Capital and reserves
Called-up share capital		100		100
Profit and loss account		3,464		878
Total shareholders' funds		3,564		978

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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of H Gavin Limited (registered number: 14547182) were approved and authorised for issue by the Director on 10 October 2026. They were signed on its behalf by:

Henry Gavin Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

H Gavin Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Keble House, Southernhay Gardens, Exeter, EX1 1NT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

At 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	20 % reducing balance
Computer equipment	33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 February 2025	3,125		1,806		4,931
Rounding	0		1		1
At 31 January 2026	3,125		1,807		4,932
Accumulated depreciation
At 01 February 2025	1,010		846		1,856
Charge for the financial year	423		318		741
Rounding	0		0		0
At 31 January 2026	1,433		1,164		2,597
Net book value
At 31 January 2026	1,692		643		2,335
At 31 January 2025	2,115		960		3,075

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 February 2025	50
At 31 January 2026	50
Carrying value at 31 January 2026	50
Carrying value at 31 January 2025	50

5. Debtors

	2026		2025
	£		£
Trade debtors	0		2,978
Amounts owed by Group undertakings	27,152		17,152
Other debtors	5,237		8,323
	32,389		28,453

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	1,374		4,279

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		1,430
Amounts owed to Group undertakings	30,000		30,000
Other creditors	2,584		3,449
	32,584		34,879

8. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Balance outstanding at start of year	7,139		18,457
Amounts advanced	11,574		34,682
Amounts repaid	(13,500)		(46,000)
Balance outstanding at the end of the year	5,213		7,139

Interest has been charged at HM revenue and Customs official rate

The company has an intercompany account. At the balance sheet date the amount due from the company was £27,152 (2025: £17,152). No interest is charged on this account.

The company has another intercompany account. At the balance sheet date the amount due to this company was £30,000 (2025: £30,000). No interest is charged on this account.