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REGISTERED NUMBER: 03147945 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2023

FOR

HTDL LTD

HTDL LTD (REGISTERED NUMBER: 03147945)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HTDL LTD

COMPANY INFORMATION
for the Year Ended 30th April 2023







DIRECTORS: Mrs E J Thornley
Mr A Thornley





REGISTERED OFFICE: 6 Ardent Court
William James Way
Henley In Arden
Wariwckshire
B95 5GF





REGISTERED NUMBER: 03147945 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

HTDL LTD (REGISTERED NUMBER: 03147945)

BALANCE SHEET
30th April 2023

30/4/23 30/4/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,799 25,848

CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 369,532 257,910
Cash at bank and in hand 11,474 55,329
383,006 315,239
CREDITORS
Amounts falling due within one year 7 126,223 87,402
NET CURRENT ASSETS 256,783 227,837
TOTAL ASSETS LESS CURRENT LIABILITIES 277,582 253,685

CREDITORS
Amounts falling due after more than one
year

8

(21,000

)

(31,080

)

PROVISIONS FOR LIABILITIES 10 (3,952 ) (4,911 )
NET ASSETS 252,630 217,694

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 252,530 217,594
SHAREHOLDERS' FUNDS 252,630 217,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 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.

HTDL LTD (REGISTERED NUMBER: 03147945)

BALANCE SHEET - continued
30th April 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th October 2023 and were signed on its behalf by:





Mr A Thornley - Director


HTDL LTD (REGISTERED NUMBER: 03147945)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2023


1. STATUTORY INFORMATION

Htdl Ltd 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 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.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

HTDL LTD (REGISTERED NUMBER: 03147945)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023


2. ACCOUNTING POLICIES - continued

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 10 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1st May 2022 38,601 142,661 176,757 358,019
Additions - 4,472 4,035 8,507
At 30th April 2023 38,601 147,133 180,792 366,526
DEPRECIATION
At 1st May 2022 36,757 133,636 161,778 332,171
Charge for year 369 2,700 10,487 13,556
At 30th April 2023 37,126 136,336 172,265 345,727
NET BOOK VALUE
At 30th April 2023 1,475 10,797 8,527 20,799
At 30th April 2022 1,844 9,025 14,979 25,848

5. STOCKS
30/4/23 30/4/22
£    £   
Work-in-progress 2,000 2,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Trade debtors 162,113 150,986
Other debtors 206,887 106,924
Prepayments 532 -
369,532 257,910

HTDL LTD (REGISTERED NUMBER: 03147945)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Bank loans and overdrafts (see note 9) 10,689 10,087
Trade creditors (42,343 ) (39,580 )
Tax (6,509 ) 7,002
Social security and other taxes 8,030 5,012
VAT 37,195 31,403
Other creditors 118,469 72,763
Net wages (40 ) -
Directors' loan accounts 732 715
126,223 87,402

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/4/23 30/4/22
£    £   
Bank loans (see note 9) 21,000 31,080

9. LOANS

An analysis of the maturity of loans is given below:

30/4/23 30/4/22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 609 7
Bank loans 10,080 10,080
10,689 10,087

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,080 10,080

Amounts falling due between two and five years:
Bank loans - 2-5 years 10,920 21,000

10. PROVISIONS FOR LIABILITIES
30/4/23 30/4/22
£    £   
Deferred tax
Accelerated capital allowances 3,952 4,911

HTDL LTD (REGISTERED NUMBER: 03147945)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2023


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st May 2022 4,911
Provided during year (959 )
Balance at 30th April 2023 3,952

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/4/23 30/4/22
value: £    £   
100 Ordinary 1 100 100