REGISTERED NUMBER: 04342915 (England and Wales)

Unaudited Financial Statements

for the Period

1 May 2024 to 31 May 2025

for

HSP Nicklin Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Howell

D P Wright

P Clayton

J R Beardmore

S D Heath

REGISTERED OFFICE:

Church Court

Stourbridge Road

Halesowen

West Midlands

B63 3TT

REGISTERED NUMBER:

04342915 (England and Wales)

FIXED ASSETS

Intangible assets

4

71,357

103,028

CURRENT ASSETS

Debtors

5

745,048

661,741

Cash at bank

934

-

745,982

661,741

CREDITORS

Amounts falling due within one year

6

26,876

73,662

NET CURRENT ASSETS

719,106

588,079

TOTAL ASSETS LESS CURRENT LIABILITIES

790,463

691,107

CREDITORS

Amounts falling due after more than one year

7

17,261

-

NET ASSETS

773,202

691,107

CAPITAL AND RESERVES

Called up share capital

24

24

Capital redemption reserve

96

96

Retained earnings

773,082

690,987

SHAREHOLDERS' FUNDS

773,202

691,107

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 20 November 2025 and were signed on its behalf by:

D P Wright - Director

1.	STATUTORY INFORMATION

HSP Nicklin 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.

Turnover

Turnover represents invoiced sales of services net of VAT except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 31 May 2025

292,345

AMORTISATION

At 1 May 2024

189,317

Amortisation for period

31,671

At 31 May 2025

220,988

NET BOOK VALUE

At 31 May 2025

71,357

At 30 April 2024

103,028

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

4,357

56,326

Other debtors

87,252

55,415

91,609

111,741

Amounts falling due after more than one year:

Amounts owed by group undertakings

653,439

550,000

Aggregate amounts

745,048

661,741

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

3,546

Taxation and social security

26,876

70,116

26,876

73,662

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

17,261

-