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2021-01-01 2021-12-31 10475063 frs-bus:Original 1 2021-01-01 2021-12-31 10475063 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 10475063
Hcing Ltd
Unaudited Financial Statements
For the Period 1 January 2022 to 30 September 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10475063
30 September 2022 31 December 2021
Notes
FIXED ASSETS
Investments 4 1,619,166 1,619,166
1,619,166 1,619,166
CURRENT ASSETS
Debtors 5 3,274 49,773
Cash at bank and in hand 381,634 213,115
384,908 262,888
Creditors: Amounts Falling Due Within One Year 6 (280,113 ) (198,389 )
NET CURRENT ASSETS (LIABILITIES) 104,795 64,499
TOTAL ASSETS LESS CURRENT LIABILITIES 1,723,961 1,683,665
NET ASSETS 1,723,961 1,683,665
CAPITAL AND RESERVES
Called up share capital 7 15,397 15,397
Share premium account 1,496,221 1,496,221
Profit and Loss Account 212,343 172,047
SHAREHOLDERS' FUNDS 1,723,961 1,683,665
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For the period ending 30 September 2022 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 Bheemlabye Harree
Director
17th November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hcing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10475063 . The registered office is 1st Floor 269 Green Lanes, Palmers Green, London, N13 4XE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts derived from the company's principal activity of investment holding and from managing the subsidiary companies.

Turnover is recognised at the point administrative services are provided.

Turnover is recognised net of VAT and any sales related taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Computer Equipment 33% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into euros at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euros at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
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2.6. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

2.7. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
2.8. Compliance and departure from Companies Act 2006
he company has a direct subsidiary company Finafive SA located in France. The company is not entitled to the exemption from preparing consolidated financial statements available to small groups under the Companies Act 2006. However, in accordance with Section 405 (5) of the Companies Act 2006, these financial statements do not include the activities of the subsidiary and indirect subsidiaries as the director considers the expenses of doing so would be disproportionate to the value that would be obtained as well as causing an undue delay in the preparation of the company's financial statements. The prevailing pandemic situation has also been one of the causes for the delay. Therefore, these financial statements present information about the company as an individual undertaking and not about its group as a whole.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
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4. Investments
Unlisted
Cost
As at 1 January 2022 1,619,166
As at 30 September 2022 1,619,166
Provision
As at 1 January 2022 -
As at 30 September 2022 -
Net Book Value
As at 30 September 2022 1,619,166
As at 1 January 2022 1,619,166
Details of the investment as are follows

Name of undertaking Registered Nature of business share %
office class
Aden France France Engineering and technical Studies Ordinary 100% Indirect
Axeau France Wholesale trade of electronic and Ordinary 100% Indirect
telecommunication, component and
equipment
Finaden France Fund Management Ordinary 100% Indirect
Finafive Services SAS France Head office activities Ordinary 100% Direct
Five Services France Sale of water filtration and vaulting
equipment Ordinary 100% Indirect
HMS France wholesale trade of miscellaneous
industrial supplies and equipment Ordinary 100% Indirect
Alpha Hydro Engineering France Engineering and technical studies Ordinary 100% Indirect


The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:


Name of undertaking Year end Profit Capital & reserves
€ €
Aden France 31/12/2021 3,040 446,866
Axeau 31/12/2021 687,966 1,921,105
Finaden 31/12/2020 (4,365) 1,534,598
Finafive Services SAS 31/12/2021 199,202 2,216,638
Five Services 31/12/2021 (838,107) 236,925
HMS 31/12/2021 4,167 88,102
Alpha Hydro Engineering 31/12/2021 12,727 40,176


5. Debtors
30 September 2022 31 December 2021
Due within one year
Trade debtors - 40,000
Prepayments and accrued income 2,047 1,924
Other debtors 1,199 7,849
Other taxes and social security 28 -
3,274 49,773
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6. Creditors: Amounts Falling Due Within One Year
30 September 2022 31 December 2021
Trade creditors 94,712 6,681
Corporation tax 9,548 16,248
Other taxes and social security - 133
Other creditors 145,605 144,998
Accruals and deferred income 30,248 30,329
280,113 198,389
7. Share Capital
30 September 2022 31 December 2021
Allotted, Called up and fully paid 15,397 15,397
1,332 Ordinary shares of £10 each
8. Related Party Transactions
Included within other creditors is an amount due to the shareholders of €144,998 (2021: €144,998). This loan is interest free and repayable on demand.
During the year the company issued sales invoices to its subsidiary company Finafive amounting to €280,000 (2021: €360,000). The amount outstanding at the year end was €Nil-(2021: €40,000.)
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