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REGISTERED NUMBER: 04529771 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

HMD Graphic Design Ltd

HMD Graphic Design Ltd (Registered number: 04529771)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HMD Graphic Design Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Ms H Miller
J B Gledson





SECRETARY: J B Gledson





REGISTERED OFFICE: 122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW





REGISTERED NUMBER: 04529771 (England and Wales)





ACCOUNTANTS: Crossley and Co.
122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW

HMD Graphic Design Ltd (Registered number: 04529771)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,741 4,987

CURRENT ASSETS
Debtors 5 5,610 19,964
Cash at bank 84,013 72,728
89,623 92,692
CREDITORS
Amounts falling due within one year 6 10,898 24,413
NET CURRENT ASSETS 78,725 68,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,466

73,266

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 82,464 73,264
SHAREHOLDERS' FUNDS 82,466 73,266

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

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

HMD Graphic Design Ltd (Registered number: 04529771)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by:




J B Gledson - Director



Ms H Miller - Director


HMD Graphic Design Ltd (Registered number: 04529771)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

HMD Graphic Design 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.
Long leasehold - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% 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.

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.

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 2 (2022 - 2 ) .

HMD Graphic Design Ltd (Registered number: 04529771)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Long Motor Computer
leasehold vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022
and 30 September 2023 22,764 6,150 29,027 57,941
DEPRECIATION
At 1 October 2022 22,764 6,150 24,040 52,954
Charge for year - - 1,246 1,246
At 30 September 2023 22,764 6,150 25,286 54,200
NET BOOK VALUE
At 30 September 2023 - - 3,741 3,741
At 30 September 2022 - - 4,987 4,987

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 5,610 19,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 116 2,421
Taxation and social security 9,442 17,931
Other creditors 1,340 4,061
10,898 24,413