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REGISTERED NUMBER: SC502832 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

HCSS (2015) LIMITED

HCSS (2015) LIMITED (REGISTERED NUMBER: SC502832)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

HCSS (2015) LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2023







DIRECTOR: Mr R L Tait





REGISTERED OFFICE: 3c Printfield Terrace
Aberdeen
AB24 4AL





REGISTERED NUMBER: SC502832 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS

HCSS (2015) LIMITED (REGISTERED NUMBER: SC502832)

BALANCE SHEET
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,163 4,927

CURRENT ASSETS
Debtors 5 24,236 -
Cash at bank 2,433 39,111
26,669 39,111
CREDITORS
Amounts falling due within one year 6 28,349 16,284
NET CURRENT (LIABILITIES)/ASSETS (1,680 ) 22,827
TOTAL ASSETS LESS CURRENT LIABILITIES 1,483 27,754

PROVISIONS FOR LIABILITIES 791 936
NET ASSETS 692 26,818

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 682 26,808
SHAREHOLDERS' FUNDS 692 26,818

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 November 2023 and were signed by:





Mr R L Tait - Director


HCSS (2015) LIMITED (REGISTERED NUMBER: SC502832)

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

1. STATUTORY INFORMATION

HCSS (2015) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans are recognised at transaction price.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

HCSS (2015) LIMITED (REGISTERED NUMBER: SC502832)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2022 414 6,893 7,307
Additions - 765 765
At 30 April 2023 414 7,658 8,072
DEPRECIATION
At 1 May 2022 83 2,297 2,380
Charge for year 83 2,446 2,529
At 30 April 2023 166 4,743 4,909
NET BOOK VALUE
At 30 April 2023 248 2,915 3,163
At 30 April 2022 331 4,596 4,927

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,804 -
Other debtors 3,137 -
Directors' current accounts 9,295 -
24,236 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,690 -
Tax 22,647 14,483
VAT 1,514 -
Accrued expenses 1,498 1,801
28,349 16,284

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10 Ordinary £1 10 10

HCSS (2015) LIMITED (REGISTERED NUMBER: SC502832)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
Mr R L Tait
Balance outstanding at start of year - 4,064
Amounts advanced 55,617 -
Amounts repaid (46,322 ) (4,064 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,295 -

These amounts bear no interest and have no fixed repayment terms.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R L Tait.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HCSS (2015) LIMITED (REGISTERED NUMBER: SC502832)

The following reproduces the text of the report prepared for the director 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 Director 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 HCSS (2015) Limited for the year ended 30 April 2023 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of HCSS (2015) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HCSS (2015) Limited and state those matters that we have agreed to state to the director of HCSS (2015) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that HCSS (2015) 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 HCSS (2015) Limited. You consider that HCSS (2015) 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 HCSS (2015) 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.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


31 October 2023