HNG GROUP HOLDINGS LIMITED


Directors	GREEN, Philip
	HUMPHREYS, Richard Simon


Registered Address	Grove House
	2 Woodberry Grove
	London
	N12 0DR


Registered Number	16216428 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Fixed assets
Investments	3		3,012,827
			3,012,827
Creditors amounts falling due within one year	4	(751,200)
Net current assets (liabilities)			(751,200)
Total assets less current liabilities			2,261,627
Net assets			2,261,627
Capital and reserves
Called up share capital			2,163,421
Share premium			99,406
Profit and loss account			(1,200)
Shareholders' funds			2,261,627

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

HUMPHREYS, Richard Simon
Director
Registered Company No. 16216428

HNG GROUP HOLDINGS LIMITED

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	3,012,827	3,012,827
At 31 March 26	3,012,827	3,012,827
Net book value
At 31 March 26	3,012,827	3,012,827

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	750,000
	Accrued liabilities and deferred income	1,200
	Total	751,200

5.	Share capital
	During the year, the company issued 2,863,718 ordinary shares of £1 each and received consideration of £3,713,123. The company bought back and cancelled 700,298 ordinary shares for a cash consideration of £750,000. The transactions have been reflected within the company's equity reserves, with the cancellation of shares resulting in a reduction in issued share capital and the related premiums accounted for within the appropriate reserves.

Share capital

During the year, the company issued 2,863,718 ordinary shares of £1 each and received consideration of £3,713,123. The company bought back and cancelled 700,298 ordinary shares for a cash consideration of £750,000.

The transactions have been reflected within the company's equity reserves, with the cancellation of shares resulting in a reduction in issued share capital and the related premiums accounted for within the appropriate reserves.

6.	Controlling party
	The ultimate controlling party is Mr P Green and Mr R Humphreys by virtue of their shareholding.