HHG Business Services Limited 30/06/2025 iXBRL

Company registration number: 05792619

HHG Business Services Limited

Trading as HHG Business Services Limited

Unaudited filleted financial statements

30 June 2025

HHG Business Services Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

HHG Business Services Limited

Directors and other information


	Directors	Mrs Sharon Rhodes
		Mr Martin Rhodes


	Secretary	Sharon Rhodes


	Company number	05792619


	Registered office	Field House
		6b King Street
		Nether Broughton
		Melton Mowbray
		LE14 3HA


	Business address	Field House
		6b King Street
		Nether Broughton
		Melton Mowbray
		LE14 3HA

HHG Business Services Limited

Statement of financial position

30 June 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	3,757		3,480
		_______		_______
			3,757		3,480

Current assets
Debtors	7	13,457		13,176
Cash at bank and in hand		77,445		87,813
		_______		_______
		90,902		100,989
Creditors: amounts falling due
within one year	8	( 87,645)		( 83,230)
		_______		_______
Net current assets			3,257		17,759
			_______		_______
Total assets less current liabilities			7,014		21,239


Provisions for liabilities			15		1,302

			_______		_______
Net assets			7,029		22,541
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			7,027		22,539
			_______		_______
Shareholders funds			7,029		22,541
			_______		_______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 November 2025 , and are signed on behalf of the board by:

Mrs Sharon Rhodes

Director

Company registration number: 05792619

HHG Business Services Limited

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is HHG Business Services Limited, Field House, 6b King Street, Nether Broughton, Melton Mowbray, LE14 3HA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	21,000	5,000
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 July 2024	8,653	8,653
Additions	399	399
	_______	_______
At 30 June 2025	9,052	9,052
	_______	_______
Depreciation
At 1 July 2024	5,173	5,173
Charge for the year	122	122
	_______	_______
At 30 June 2025	5,295	5,295
	_______	_______
Carrying amount
At 30 June 2025	3,757	3,757
	_______	_______
At 30 June 2024	3,480	3,480
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	11,265	11,363
Other debtors	2,192	1,813
	_______	_______
	13,457	13,176
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	280	398
Social security and other taxes	616	3,664
Other creditors	86,749	79,168
	_______	_______
	87,645	83,230
	_______	_______

9. Controlling party

There is no ultimate controlling party, the company being owned equally by the directors.