REGISTERED NUMBER: 01651941 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

H.H Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Mrs L Heinz

S K Heinz

R S Heinz

Mrs J L Heinz-Oulton

SECRETARY:

Mrs L Heinz

REGISTERED OFFICE:

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

REGISTERED NUMBER:

01651941 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Tangible assets

4

67,470

48,469

Investment property

5

13,375,000

13,700,000

13,442,470

13,748,469

CURRENT ASSETS

Debtors

6

268,167

257,176

Cash at bank

1,943,478

1,597,851

2,211,645

1,855,027

CREDITORS

Amounts falling due within one year

7

562,354

513,965

NET CURRENT ASSETS

1,649,291

1,341,062

TOTAL ASSETS LESS CURRENT LIABILITIES

15,091,761

15,089,531

CREDITORS

Amounts falling due after more than one year

8

(1,344,323

)

(1,360,466

)

PROVISIONS FOR LIABILITIES

(1,111,345

)

(1,925,437

)

NET ASSETS

12,636,093

11,803,628

CAPITAL AND RESERVES

Called up share capital

167

167

Non-distributable reserve

9

5,281,336

4,715,340

Other reserves

33

33

Retained earnings

7,354,557

7,088,088

SHAREHOLDERS' FUNDS

12,636,093

11,803,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

S K Heinz - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

In accordance with Statement of Standard Accounting Practice No 19, some of the company's properties are held for long term investment and are included in the balance sheet at their open market values. The surplus or deficit on annual revaluation of such properties is transferred to the investment property revaluation reserve.

Depreciation is not provided in respect of freehold investment properties. Leasehold investment properties are not amortised. This represents a departure from the Financial Reporting Standard for Smaller Entities, which requires depreciation to be provided on all fixed assets. The directors consider that this policy is necessary in order that the Financial Statements may give a true and fair view because current values and changes in values are of prime importance rather than the calculation of systematic annual depreciation. Depreciation is only one of many factors reflected in the annual valuation and the amount, which might otherwise have been shown, cannot be separately identified or quantified.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

317,249

Additions

40,480

At 31 March 2025

357,729

DEPRECIATION

At 1 April 2024

268,780

Charge for year

21,479

At 31 March 2025

290,259

NET BOOK VALUE

At 31 March 2025

67,470

At 31 March 2024

48,469

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

13,700,000

Disposals

(150,000

)

Revaluations

(175,000

)

At 31 March 2025

13,375,000

NET BOOK VALUE

At 31 March 2025

13,375,000

At 31 March 2024

13,700,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2015

2,133,097

Valuation in 2017

(224,800

)

Valuation in 2018

340,459

Valuation in 2019

130,196

Valuation in 2020

(3,221

)

Valuation in 2021

2,070,000

Valuation in 2022

621,247

Valuation in 2023

1,132,600

Valuation in 2024

368,103

Valuation in 2025

(175,000

)

Cost

6,982,319

13,375,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

6,982,319

7,059,223

Investment property was valued on an open market basis on 31 March 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

233,255

225,274

Other debtors

34,912

31,902

268,167

257,176

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

29,458

6,256

Taxation and social security

216,328

230,257

Other creditors

316,568

277,452

562,354

513,965

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

1,344,323

1,360,466

9.

RESERVES

Non-distributable

reserve

£

At 1 April 2024

4,715,340

Revaluation in year

565,996

At 31 March 2025

5,281,336

The transfer between reserves represents the reclassification of investment property valuation gains and losses (net of associated deferred tax) into an other reserve, on the basis that the net valuation gains are not available for distribution to shareholders.

Revaluations £6,392,681, less deferred tax £1,111,345, non-distributable reserve £5,281,336.

10.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £1,836 (2023: £1,836) due to a director of the company. This loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

During the year the company was under the control of the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H.H Services Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of H.H Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H.H Services Limited and state those matters that we have agreed to state to the Board of Directors of H.H Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H.H Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that H.H Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of H.H Services Limited. You consider that H.H 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 financial statements of H.H 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 financial statements.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................