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Registered number: SC225548
HK Mortgages Limited
Unaudited Financial Statements
For The Year Ended 30 November 2021
Hello Accountancy Ltd

5 Enterprise House
Springkerse Business Park
Stirling
FK7 7UF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC225548
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,486 2,708
14,486 2,708
CURRENT ASSETS
Debtors 5 4,149 1,907
Cash at bank and in hand 86,470 86,980
90,619 88,887
Creditors: Amounts Falling Due Within One Year 6 (15,075 ) (20,391 )
NET CURRENT ASSETS (LIABILITIES) 75,544 68,496
TOTAL ASSETS LESS CURRENT LIABILITIES 90,030 71,204
Creditors: Amounts Falling Due After More Than One Year 7 (13,982 ) (15,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,897 ) (542 )
NET ASSETS 73,151 55,662
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 73,141 55,652
SHAREHOLDERS' FUNDS 73,151 55,662
Page 1
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For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Julie Kelly
Director
10th August 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Improvements 20% Straight Line
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2020: 4)
4 4
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4. Tangible Assets
Land & Property
Leasehold Improvements Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2020 - 367 4,174 4,541
Additions 11,684 1,516 2,324 15,524
Disposals - - (650 ) (650 )
As at 30 November 2021 11,684 1,883 5,848 19,415
Depreciation
As at 1 December 2020 - 179 1,654 1,833
Provided during the period 2,337 341 943 3,621
Disposals - - (525 ) (525 )
As at 30 November 2021 2,337 520 2,072 4,929
Net Book Value
As at 30 November 2021 9,347 1,363 3,776 14,486
As at 1 December 2020 - 188 2,520 2,708
5. Debtors
2021 2020
£ £
Due within one year
Prepayments and accrued income 3,833 1,907
Other taxes and social security 316 -
4,149 1,907
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors - 1
Corporation tax 13,715 19,027
Accruals and deferred income 1,080 900
Director's loan account 280 463
15,075 20,391
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 13,982 15,000
13,982 15,000
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8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2021 2020
£ £
Deferred tax 2,897 542
2,897 542
9. Share Capital
2021 2020
Allotted, Called up and fully paid 10 10
10. General Information
HK Mortgages Limited is a private company, limited by shares, incorporated in Scotland, registered number SC225548 . The registered office is 88 Henderson Street, Bridge of Allan, Stirling, FK9 4HA.
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